RST Rules 18Chapter V · Registration Certificate

Section 18 · Issue of a registration certificate

(1)

(a)

The application filed for grant of registration certificate shall invariably be disposed off by the authority competent to grant registration within a period of thirty days from the date of its receipt.

(b)

[ Notwithstanding anything contained in clause (a), the authority competent to grant registration, after being satisfied that the application for registration in complete in all respect and the requisite security under the Act has been tendered, shall issue certificate of registration in Form ST 4 on the same day with specific remarks that such registration certificate shall be valid for a period of forty five days from the date of issuance.] [Substituted by Notification dated 29-3-2001, Published in Rajasthan Gazette Extraordinary part 4(ga), dated 29-3-2001, page 601, w.e.f. 29-3-2001.]

(c)

[ When a registration certificate is issued under clause (b), the authority competent to grant registration or the assessing authority, shall within forty five days, conduct an enquiry to verify the facts and statements made in the application for registration. In case the enquiry reveals, that the facts and statements in the application form are false or the same could not be verified due to non co-operation of the applicant dealer, the authority competent to grant registration certificate or the assessing authority may after affording such dealer an opportunity of being heard, suspend the validity of such registration certificate or cancel such certificate of registration. Unless so cancelled, such registration certificate shall, automatically, be treated as permanent after the expiry of the forty five days of its issuance.] [Substituted by Substituted by Notification dated 29-3-2001, Published in Rajasthan Gazette Extraordinary part 4(ga), dated 29-3-2001, page 601, w.e.f. 29-3-2001..]

(2)

The security required to be furnished under section 23 shall be in such form as may be prescribed in rule 69.

(3)

A registration certificate issued hereunder shall not be transferable and when the holder of such a certificate is succeeded by another person on account of transfer of business or otherwise, a new certificate of registration shall be applied for by such successor, if not already registered, as provided in the Act.

(4)

If a registration certificate is lost or misplaced or accidentally destroyed, a duplicate may be issued by the authority competent to grant registration or the assessing authority, as the case may be, on an application by the dealer in writing on a plain paper accompanied by the receipt for the payment of a fee of rupees twenty five.

(5)

Subject to the provisions o sub-rule (6), a registration certificate shall cover only one place of business specified therein.

(6)

Where a dealer has more than one place of business, not being merely a godown or warehouse, the registration certificate shall be issued for the principal place of business as declared by the dealer in the application for registration and for each such other place of business, a certified copy of the registration certificate to be known as the Branch certificate of registration, shall be obtained by the dealer on payment of a fee of Rs. twenty five for each copy.

(7)

The authority competent to grant registration or the assessing authority, as the case may b, shall while issuing the Branch certificate of registration, mention therein as well as in the original certificate of registration,full address of such other place (s) of business alongwith the name and style in which such business is carried on, and in the case where such other place (s) of business is/are outside his jurisdiction, shall send a copy of the Branch certificate of registration within 15 days from the date of the issue of such certificate, to the Assistant Commissioner/Commercial Taxes Officer in whose jurisdiction such place (s) of business is/are situated.

(8)

The Branch certificate of registration shall be valid as a certificate of registration for the place of business mentioned therein, so long as the original certificate of registration is valid.

(9)

The Commissioner, if satisfied, may be a notification, direct the assessing authorities to issue computerised/new registration numbers or/and registration certificate, to the dealers.

(10)

Within thirty days from the date of publication, all registered dealers shall submit their registration certificate to their assessing authorities for issuance of new numbers. On receipt of the application the assessing authority shall verify the particulars furnished by the registered dealer and may require further particulars or informations as it deems fit.

(11)

The assessing authority shall issue the new registration certificate wit hin thirty days from the date of application or from the date the particulars or information is furnished but not later than forty-five days from the date of application.

(12)

Unless any other date is notified by the Commissioner, the old registration certificate shall stand cancelled, after expiry of the said period of forty-five days.

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