Section 3 in Haryana Local Area Development Tax Rules, 2001
3. Registration of importer.
[Sections 3(2) and 4]. - (1) Every importer liable to get himself registered under Section 4 read with Sub-section (2) of Section 3 shall make an application for registration to the assessing authority of the circle in Form DT-1 within thirty days of becoming liable for registration or from the date of publication of these rules in the Official Gazette, whichever is later.(2)Each application for registration shall be accompanied by a receipt from the appropriate Government Treasury or cross demand draft or pay order in favour of the assessing authority for one hundred rupees and such additional sum as is required to cover the additional place of business at the rate of fifty rupees for each copy.(3)The assessing authority on receiving the application, shall, if the importer is already registered under [the Haryana Value Added Tax Act, 2003 (Act 6 of 2003)] [Substituted for the words, sign, figures and brackets, 'the Haryana General Sales Tax Act, 1973 (Haryana Act 20 of 1973)' by Haryana Notification No. S.O.132/H.A.13/2000/S.26/2003, dated 31st October, 2003 w.e.f. 30.9.2003.], shall forthwith, and in case of any other importer, if he is satisfied after making such enquiry as he thinks necessary that the particulars contained in the application are correct and complete, register the importer and grant a registration certificate in Form DT-2 and also grant a copy of such registration for every place of business within the State, other than the head office within the State mentioned therein. Such registration shall be held by the importer subject to the provisions of the Act and these rules and the restrictions and conditions specified in that certificate.(4)When the assessing authority is not satisfied that the particulars contained in the application are correct and complete, he shall reject the application for reasons to be recorded in writing :Provided that such rejections shall not be made before giving the applicant, an opportunity of being heard in the matter.(5)Registration certificate under sub-rule (3) shall be exhibited in a conspicuous place within the premises of each of business including the head office, if any, mentioned in the certificate.(6)Every registered importer who discontinues or transfers his business or otherwise gets his registration certificates cancelled shall forthwith surrender to the assessing authority the certificate of registration and the copies thereof, if any, granted to him.(7)Where the registration certificate granted under these rules is lost, destroyed, defaced or mutilated, a duplicate copy of the registration certificate may be granted by the assessing authority, if he is satisfied of such loss, destruction, defacement or mutilation on payment of a fee of five rupees.
