6. Grant of certificate of registration

(1) If an application for registration is in order and the registering authority is satisfied that the goods of the applicant stored are reasonably identifiable in case of godown or warehouse shared with one or more dealers , the registering authority shall issue a certificate of registration in Form 102.

(2) Where a dealer applying for registration is a firm, a Hindu Undivided Family, body corporate, or an association of individuals or the Department of the Government, the certificate of registration shall be issued in the name of such firm, Hindu Undivided Family, body corporate, association or, as the case may be, the Department of the Government.

(3) Where a certificate of registration is issued under section 21 to a dealer on an application made therefor, then,-

(a) if such application was made within the period specified in subrule (2) of rule 5, it shall take effect from the date when he becomes liable to pay tax under sub-section (3) of section 3, or

(b) if such application was made after the expiry of the period specified under section 21 or, as the case may be, under subsection (5) of section 57, it shall take effect from the date on which the application was made.

(4) Where a certificate of registration is issued under section 22 on an application made under rule 5, it shall take effect from the date on which the application was made.

(5) When the dealer has two or more places of business within the jurisdiction of the same registering authority, the registering authority shall issue to the dealer one additional copy of the certificate of registration free of charge, for each additional place of business specified in the application for registration.

(6) Where a dealer having more than one place of business within the jurisdiction of different registering authorities and has been granted a single certificate of registration, the registering authority of chief place of business shall issue to such dealer additional copy of the certificate of the registration free of charge, for each additional place of business specified in the application for registration and a copy of such certificate shall be forwarded to each Commercial Tax Officer within whose jurisdiction such additional place of business is situated.

(7) When a registered dealer opens a new place of business in addition to the place or places which were in existence at the time of his registration, the authority issuing a certificate of registration shall issue an additional copy of the certificate of registration free of charge, for such new place on application by such dealer for the same.

(8) A registered dealer may obtain a duplicate copy of a certificate of registration or of an additional copy thereof issued to him in the event when the certificate of registration or additional copy thereof is lost, destroyed or defaced. A fee of rupees one hundred shall be payable on an application for a duplicate copy of a certificate of registration or of an additional copy thereof under this sub-rule. The fee shall be paid in court fee stamps.