(1) Every dealer, who is liable to be registered under section 23 and any dealer who desires to register voluntarily under clause (b) of sub-section (1) of section 24, shall make an application in Form No. 1, for registration under section 24, to the appropriate registering authority in whose area the principal place of business of the dealer is situated, affixing court fee of rupees one hundred.
(2) The application for registration under sub-rule (1) shall be made, signed and verified as specified therein.
(3) The application in Form No. 1 shall be accompanied with declaration or declarations in Annexure A to the said Form affixing one copy of recent passport size photograph of the proprietor or each of the partners, or, the
of a Hindu Undivided Family, as the case may be, and the said Annexure A shall be duly filled in and signed by the aforesaid person and also verified and signed by the person who has signed the application in Form No. 1.
(4) The application in Form No. 1 shall be accompanied with a declaration or declarations in Annexure B to the said Form affixing one copy of recent passport size photograph of each of the Managing Director, Director, Secretary of a Company or, in the case of any trust the trustees, and the said Annexure B shall be duly filled in and signed individually by the aforesaid persons and also verified and signed by the person who has signed the application in Form No. 1:
Provided that a Director nominated by a bank or financial institution or Government shall not be required to furnish the declaration in Annexure B to Form No. 1:
Provided further that Annexure B to Form No. 1 in respect of the Non-resident Director of a company shall have to be furnished within ninety days from the date of filing of the application in Form No. 1.
(5) A dealer, who is deemed to have been registered under sub-section (3) of section 23, shall furnish information in Form No. 2, under sub-section (1A) of section 24, to the appropriate assessing authority within sixty days from the appointed day.