DEMO|

The Jammu and Kashmir General Sales Tax Rules, 1962
-

70. Registration of transporter, Forwarding Agency, etc.

(a) The application for registration under section 15-B shall be in Form ST-57 and shall be made to the Deputy Commissioner Sales Tax of the area in which office or in case there are more than one office in the State, the Head Office of the applicant is located. It shall be made within three months of the enforcement of this rule or of the commencement of his business, whichever is later.

Provided that the application shall also be entertained after such period subject to the penal action warranted under section 17(a) of the Act.

(b) The fee of Rs. 200/- shall be paid in cash to be deposited in the treasury and proof of payment attached with the said application.

(c) Security to the extent of Rs. 5000/- shall be furnished in any of the forms prescribed in rule 14-B other than personal bond for registration of a dealer.

(d) Certificate of registration shall be issued in Form ST-58. A copy of the certificate shall be issued free of charge for each of the branches in the State.