4. Grant of certificate of registration :-
(1) Certificate of registration shall be issued in Form II
(2) Where a dealer applying for registration is a firm, Hindu undivided family, body corporate or association of individuals or Government, the certificate of registration shall be issued in the name of such firm, family, body corporate, association or Government, as the case may be.
(3) Where a certificate of registration is issued to a dealer on an application made therefore, then,�
(a) (i) if it was made within the period specified under clause (a) of sub-rule (1) of rule 3, it shall take effect from the notified day:
(ii) if it was made within the period specified under clause (b) of sub-rule (1) of rule 3, it shall take effect from the date on which the dealer's turnover first exceeds the limit specified in section 3:
(iii) it was made within the time specified in sub-rule (2) of rule 3, it shall take effect from the date of occurrence of the event specified in the said sub-rule.
(b) if such application was made after the expiry of the aforesaid period, it shall take effect from the date on which the application was made.
(4) Where a dealer has two or more places of business within the jurisdiction of the same registering authority, the registering authority shall issue to the dealer one copy of the certificate of registration for each additional place of business (not being merely a warehouse or a location where the dealer executes the works contract), specified in the application for registration.