6-B. Issue of Permits
(1) Every registered dealer who also transacts business at any place other than his registered place or employs a travelling salesman or representative to transact business as aforesaid shall obtain a permit issued under this Act authorizing him or, as the case may be, the travelling salesman or representative so to do.
(2) The entire turnover of business carried on under the permit shall be included and accounted for by the registered dealer with as if it were the turnover of business done by the registered dealer himself at the registered place of business.
(3) Every permit holder shall carry the permit on his person and shall produce it on demand by any officer of the Sales Tax Department empowered by the Government in this behalf. He shall maintain and produce on demand to any such officer a true and correct account of all the transactions carried on under the permit and also a stock book showing the quantities of goods entrusted to him by the registered dealer, the quantities disposed of from day to day by sale or otherwise and balance in hand at the end of each day.
(4) An application for permit referred to in sub-section (1) shall be made to such authority in such manner and within such period as may be prescribed and shall be accompanied by such fee, not exceeding five rupees, as may be prescribed.
Explanation - A separate application with separate fee shall be necessary for the registered dealer and for each travelling salesman or representative dealer.
(5) If the prescribed authority is satisfied that the application is in order, it shall issue the permit in the prescribed form.
(6) A permit issued under sub-section (5) shall be valid for one year and shall be renewed from year to year on receipt of an application from the registered dealer accompanied by such fee, not exceeding five rupees, as may be prescribed.
(7) If the prescribed authority is satisfied that the permit issued under sub-section (5) is lost or accidentally destroyed, it shall on application by the registered dealer accompanied by a fee of one rupee, issue to him a duplicate of the permit.
(8) The prescribed authority shall cancel a permit-
(b) on the cancellation of the certificate of registration.
(10) No application for a permit or for a duplicate thereof shall be refused and no permit shall be refused and no permit shall be cancelled under clause (b) of sub-section (8) and sub-section (9) unless the registered dealer has been given a reasonable opportunity of being heard.