RTL Rules 4

Section 4 · Issue of Certificate of Registration

(1)

Certificate of registration shall be issued in form LTT-2, within a period of thirty days from the date of receipt of the application.

(2)

Notwithstanding anything contained in sub-rule (1), the registering authority may, if satisfied that the application is complete in all respects and is supported by an affidavit issue the certificate of registration on the same day.

(3)

The certificate issued under this rules shall not be transferable.

(4)

If the certificate of registration is lost or misplaced or accidently destroyed, a duplicate of it may be issued by the registering authority or the assessing authority, as the case may be, on an application by the tobacconist on payment of a fee of ten rupees.

(5)

Where a tobacconist has more than one place of business not being merely a godown or warehouse, subject to sub-rule (3) of rule 3, the registration certificate shall be issued for the principal place of business as declared by the tobacconist in his application for registration and for each such other place of business, a certified copy of registration, to be known as the associate certificate of registration, shall be obtained by the tobacconist on payment of a fee of ten rupees per copy.

(6)

The registering authority or the assessing authority, as the case may be, shall, while issuing the associate certificate of registration, mention therein as well as in the original certificate of registration, the full address of such other place of business alongwith the name and style in which such business is being carried on and in case where such place of business is outside his jurisdiction, shall send a copy of the associate certificate of registration to the Assistant Commissioner/Commercial Tax officer within fifteen days of the issue of such certificate in whose jurisdiction such place of business is situated.

(7)

The certificate of registration or the associate certificate of registration shall remain valid until it is cancelled.

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