4. (1) An application for registration under sub-section (1) of Section 7 shall be made not later than thirty days from the date on which the dealer becomes liable to pay tax under the Act.
(2) An application for registration under sub-section (2) of Section 7 may be made at any time after the commencement of the Act.
(3) A fee of 1[rupees twenty-five] shall be payable in respect of every application for registration under sub-rule (1) or sub-rule (2); and such fee may be paid in the form of court-fee stamps affixed to such application.
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1. These words were substituted for the words “Rs. five†by GSR 395(E) dt.14.4.1987 |