Section 5A in Kerala General Sales Tax Rules, 1963
5A. Registration of Industrial Units.
(1)The application for registration under section 13A shall be in Form No.1A and shall be accompanied by a fee of rupees two thousand.(2)The certificate referred to in sub-section (2) of Section 13A shall be obtained by the applicant from the Director of Industries and Commerce or the Kerala State Industrial Development Corporation Limited or the Kerala Financial Corporation in the space provided therefore in Form No. 1A and the application shall be submitted to the assessing authority having jurisdiction over the area in which the industrial unit is proposed to be established. The certificate shall be signed by such officers as may be specifically authorized in this behalf by the Director of Industries and Commerce, or the Kerala State Industrial Development Corporation or the Kerala Financial Corporation as the case may be.(3)On receipt of the application, the assessing authority shall scrutinize the same and if the application is in order, issue a provisional certificate in Form No.4A(4)The provisional certificate shall be renewed every year on payment of the fee prescribed under sub-rule (1) above.(5)Subject to the provisions of sub-rule (4), the provisional registration certificate issued, under sub-rule (3) shall be valid until it is cancelled or till commercial production is started in the industrial unit, whichever is earlier.(6)The assessing authority may for good and sufficient reasons cancel the provisional registration certificate.(7)On starting commercial production in the industrial unit, the holder of the provisional certificate of registration shall apply for registration in accordance with the procedure prescribed under rule 5.
