(3)The certificate of registration issued to the dealer,-(a)shall take effect or be valid from the date of commencement of liability to pay tax if application for registration is made within the period specified in sub-rule (1) of Rule 14, or(b)shall take effect or be valid from the date on which the application has been filed with the Appropriate Assessing Authority, if such application is made after the expiry of the aforesaid period:(c)shall take effect in case of an application under sub-section (3) of section 18 of the Act, from the date of application or from such further date as the Appropriate Assessing Authority may by Order fix:Provided that in case of an employer effecting deduction of tax at source, the certificate shall take effect or be valid from the date on which the deduction of tax at source is made or contractor's account is credited towards the payment of such deduction, whichever is earlier;
