(1) Where the registering authority, after examination of the application for grant of certificate of registration and after conducting or causing to be conducted such enquiries as he deems necessary, is satisfied that the applicant-

(i) is a bona fide dealer;

(ii) has furnished correct and complete particulars, information, evidence and declarations as specified in rule 15 or as may have been required;

(iii) has duly complied with any directions given;

(iv) has filled in the application for registration correctly and completely and has paid the prescribed fee;

(v) has paid the dues payable by him in respect of any business under the provisions of the Act or repealed Act or Central Sales Tax Act, 1956; and

(vi) has paid in full, the security if any, demanded under rule 24, or any person associated with him was earlier granted a certificate of registration either under the Act or under the repealed Act, and the grounds for which such certificate was cancelled, no longer exists, he shall register the dealer and issue him a certificate of registration.

(2) Where a dealer is deemed to be a registered dealer under the Act in accordance with sub-rule (7) of rule 15, the registering authority of the circle or range, as the case may be, shall register and issue him a certificate of registration and the certificate of registration so issued shall be effective from the appointed day.

Provided that where a dealer registered under section 9-C of the repealed Act is deemed to be registered under the Act, the registering authority of the range shall issue him a certificate of registration, and the certificate of registration so issued shall remain in force till the expiry of the period of validity of registration under the repealed Act.

(3) The certificate of registration in respect of a dealer liable to pay tax under clause (a) of section 9 shall be in Form VAT-103 and the certificate of registration in respect of dealers liable to pay tax under clause (b) of section 9 shall be in Form VAT-001.

(4) The certificate of registration in respect of a person, who has been granted voluntary registration under sub-section (1) of section 26 shall be in Form VAT-103.

Provided that in case of application filed under clause (b) of sub-section (1) of section 26 by a retailer for registration as a SRIN dealer, the certificate of registration shall be in form VAT-001.

(5) The certificate of registration granted under clause (a) of sub section (1) of section 26 of the Act shall be in force for such period as may be specified therein:

Provided that for good and sufficient reasons to the satisfaction of the registering authority, the period for which the registration is in force can be extended, but in no case such extension shall be allowed beyond a period of one year at a time.

(6) A dealer who on application under clause (a) of sub-section (1) of section 26 has been granted certificate of registration under sub-rule (1), shall, on commencement of commercial production, intimate in writing to the registering authority along with the certificate of registration issued for endorsement of the date of such production.