3. Registration of dealer

(1) An application for registration under sub-section (2), sub-section (3) or sub-section (4) of section 19 shall be made in Form A-I.

(2) Such an application shall be presented by a dealer within seven days from the date of his becoming liable for payment of tax under the Act and shall be –

(a) signed, as the applicant, by the proprietor of the business; or in the case of a firm, by the partner authorised to act on behalf of the firm; or in the case of the business of an undivided Hindu family, by the Karta of the family; or in the case of a company incorporated under the Companies Act, 1956 (1 of 1956) or a Corporation constituted under any law, by the managing director or the principal executive officer thereof; or in the case of a society, club or association of persons or a department of Government or local authority, by the principal executive officer, or officer-in-charge thereof, and

(b) verified in the manner specified in the said Form.

Provided that a dealer, in whose respect a valid Taxpayer Identification Number has been granted under the earlier law shall be allowed to continue with the same Taxpayer Identification Number.

Provided further that for this purpose the Circle Incharge may require the dealer to furnish such information as may be deemed fit.

(3) An application for registration shall be filed before the Circle Incharge within whose jurisdiction the place of business of the dealer is situated.

(4) In the case of a dealer to whom section 22 applies, an application for registration shall be accompanied by a correct and complete declaration in Form D-I containing the particulars laid down in the Form along with two photographs (3.5 cm x 2.5cm) of the person or persons.

(5) On receipt of any application for registration, the applicant shall be granted a Certificate of Registration in Form C-I by the authority specified in sub-rule (3) at the earliest, preferably within fifteen days.

Provided that in the case of a dealer registered under the earlier law, the Certificate of Registration in form C-I shall be granted by the Circle Incharge within one month of the appointed date.

(6) The full information contained in the application for registration shall be entered in the register in form VR-I.

(7) At the end of each month, a register of all registered dealers granted registration during the month shall be prepared in Form VR-I and such register shall be signed by the Circle Incharge.

(8) The Circle Incharge shall, within a month, verify or cause to be verified the particulars furnished by the applicant. If upon enquiry, any of the particulars furnished in the application are found to be incorrect, or the applicant has misrepresented or suppressed any fact, the Circle Incharge shall, after giving the dealer an opportunity of being heard, cancel the certificate of registration granted under sub rule (5).

(9) (a) In case of such dealers who have got more places of business than one, situated in different circles in Bihar, or in case of a dealer having no fixed place of business in Bihar and who sells goods inside the State either direct or through agents or salesmen or otherwise, shall apply before the Commissioner or before the officer specially authorised in this behalf. After receipt of such application, Commissioner or the officer specially authorised in this behalf shall direct the applicant to get himself registered in the circle specified in the direction.

(b) The provisions of sub rules (1) to sub rule (8) shall, apply mutatis mutandis to an application for registration under this sub rule.