Chapter-II
REGISTRATION
3. Application for Registration :-
(1) (a) An application for registration under section 8; shall be made within 30 days from the notified day-
(i) in the case of a dealer not liable to pay tax under section 3 of the Act and who continues to be liable to pay tags on the notified day.
(ii) in the case of a dealer liable under the repealed Act but 1[who has failed] to obtain the registration certificate under the said Act and who now becomes liable to pay tax under the Act, whether continues or not, to be liable to pay tax on the notified day.
(b) An application for registration in a case not covered by clause (a) shall be made within 30 days from the date on which the turnover either of all purchase or of all sales made during the year commencing on the 1st April 1989 or, as the case may be, during any subsequent year, first exceeds the limit specified in section 3 of the Act.
(2) In the event specified in clause (a) of sub-rule (1) of rule 7, the successor of the dealer in his activity of execution of works contract or part of his activity and in the event specified in sub-rule (2) of rule 7, if the activity of execution of works contract is continued, then the legal representative of the dealer or his legal heir shall make an application for registration under section 8 within thirty days from the occurrence of the event.
(3) An application for registration under sub-section (2) of section 8 shall be made in Form I to the registering authority.
(4) A dealer having place of business within the jurisdiction of different registering authorities, shall make an application for registration separately to each such authority in respect of his places of business (not being merely a warehouse or a location where the dealer executes the works contract) within the jurisdiction of that authority.
(5) Every application for registration shall be made, signed and verified in the case of a dealer who is�
(a) an individual, by the proprietor or by the person having due authority to act on behalf of such proprietor;
(b) a firm, by a partner thereof or by a person duly authorised by all the partners to act on behalf of such a firm;
(c) a Hindu undivided family, by the Karta or an adult member thereof or by a person duly authorised by the Karta to act on behalf of such a Hindu undivided family;
(d) a body corporate (including a company, a co-operative society, or a corporation or local authority) by a director, manager, secretary or the principal officer thereof, or by a person duly authorised to act on its behalf;
(e) an association of individuals to which clauses (b) or (d) does not apply, by the principal officer, or person managing the activity of execution of works contract of the dealer;
(f) the Government, by a person duly authorised to act on its behalf.
(6) In the case of a firm, every partner thereof shall furnish the declaration as provided in Form I.
(7) The person signing and verifying an application for registration shall specify the capacity in which he does so, and shall wherever possible give particulars of the authority vested in him for signing and verifying the application.
(8) (i) Every person signing and verifying an application for registration in the capacity, specified in clauses (a), (b) or (c) of sub-rule (5) shall also furnish with the application a copy of his recent photograph of passport size.
(ii) Where a person other than the proprietor, or a partner or the Karta or adult member as specified in clauses (a), (b) and (c) who is duly authorised in the manner specified above signs the application, he shall also furnish with the application, a copy of a recent photograph of passport size of the proprietor in the case of (a) of a partner in the case of (b) or the Karta or an adult member in the case of (c):
Provided that where the person whose photograph so furnished is not ordinarily residing in the State of Maharashtra, the said photograph shall bear the person's signature duly authenticated by a Gazetted Officer of the State or Central Government.
(9) The person so furnishing the photograph shall when called upon to do so attend before the registering authority and sign before him on the copy of the photograph furnished by him.
(10) Where the applicant dealer is an individual, a firm, a Hindu undivided family or other unincorporated association of individuals, the name and permanent residential address of such individual, each of the permanent residential address of such individual, each of the partners of the firm, members of the family, or as the case may be, addresses of the members of the managing committee of the association, or of persons having any interest in the activities of the dealer, shall be stated in the application for registration.
(11) Every application for registration shall state in general terms the description of the nature of works contract which the applicant generally executes.
1 These words were substituted for the words "who was failed" by GN. No.WCR. 1000/175/Taxation-1, dated 31-8-1990 w.e.f. 1-10-1986.