Section 4 in The Rajasthan Tax on Entry of Goods Into Local Areas Rules, 1999
4. Authority competent to grant registration.
- [(1) The Assistant Commissioner, Commercial Taxes Officers, as the case may be having territorial jurisdiction over principal place of business, or any other officer not below the rank of Assistant Commercial Taxes officer, authorised specially or generally by the Commissioner, shall be the authority competent to grant registration to any dealer.] [Substituted by Notification No. G.S.R. 53, dated 4.2.2015 (w.e.f. 26.3.1999).]Provided that the State Government may authorise an Assistant Commercial Taxes officer to be the registering authority in respect of the dealers falling under their jurisdiction under the Act.(2)In the case of dealers having more than one place of business, the registering authority having jurisdiction over the principal place of business shall be the Registering Authority.
