Section 3 in The Rajasthan Tax on Luxuries (Tobacco and its Products) Rules, 1994
3. Application for registration.
(1)Every application for registration under section 3 shall be made in form LTT-1 by a tobacconist, accompanied by a treasury receipt of fee of rupees fifty -(a)Within a period of thirty days from the date on which the Act comes into force, if his turnover of receipts exceeds the limit provided in section 3 prior to the commencement of the Act, and(b)in any other case, within a period of thirty days from the date on which a tobacconist first becomes liable to pay tax under the Act.(2)A tobacconist, who has places of business within the jurisdiction of different registering authorities, shall make the application for registration to the registering authority having jurisdiction over his principal place of business.(3)Where a tobacconist liable to get registration under section 3 of the Act, does not make an application for such registration, the registering authority or authorities having jurisdiction over his place or place of business, shall proceed to grant him registration certificate or certificates.(4)Every application for registration shall be made, duly signed and verified, in the case of business carried on by -(a)an individual, by the proprietor or by a person having authority to act on behalf of such proprietor;(b)a firm, by any partner thereof;(c)a Hindu undivided family, by the Karta or an adult member thereof;(d)a body corporate (including a company, a co-operative society, or a corporation or a local authority), by a director, manager, secretary or the principal officer thereof, or by a person duly authorised to act on its behalf;(e)an association of individuals to which clause (b), (c) or (d) does not apply, by the principal officer thereof, or person managing the business.(f)the Government, by a person duly authorised to act on its behalf;(5)A person signing and verifying an application for registration shall specify the capacity in which he does so and shall wherever possible give particulars of the authority vested in him for signing and verifying the application.(6)Every person signing and verifying an application for registration in the capacity specified in clause (a), (b), (c), (d) or (e) of sub-rule (4), shall also furnish with the application a copy of his recent photograph in passport size duly signed and attested by a Notary Public.(7)In case of a business carried on by an individual, a firm, a Hindu undivided family or other unincorporated association of individuals, the name and permanent residential address of such individual, each of the partners of the firm, members of the family or members of the managing committee of the association, and of persons having interest in the business shall be stated in the application for registration.(8)Every application for registration shall be accompanied with a security of Rupees ten thousand. The security shall be in the same form as has been provided under the Rajasthan Sales Tax Act, 1994 (State Act No. 22 of 1995) and the rules made thereunder.
