(1)When an application for registration under Sub-section (1) or Sub-section (2) of Section 7 of the Act is made by a dealer within thirty days from the date on which he becomes liable to pay tax under the Act, the officer authorised to grant certificate of registration after making such enquiry as he may think necessary after being satisfied that the applicant has correctly given all the required information and the application is in order and the [fee of rupees twenty-five] per registration has been duly paid and the security, if any, demanded for good and sufficient reasons under Sub-rule (2) of this rule is fully paid, shall grant the certificate of registration with effect from the date of commencement of such liability :Provided that before an application for registration is rejected for nonpayment of the security required to be paid under Sub-rule (2) of this rule, the dealer shall be given an opportunity of being heard.(2)(a)The authority to whom an application is made under Sub-section (1) or Sub-section (2) of Section 7 of the Act, for the proper realisation of tax payable thereunder or for proper custody and use of the forms referred to in Clause (a) of the first proviso to Sub-section (2) of Section 6 or Sub-section (1) of Section 6-A or Clause (a) of Sub-section (4) of Section 8 of the Act, after giving him an opportunity of being heard, by an order in writing and for reasons to be recorded therein, require a dealer who has supplied for registration under the said Act, to pay by a specified date a reasonable security, which may be equivalent to the tax estimated by him as being payable by the dealer for one year. The demand of security shall be made in Form I-A and the payment of security shall be in the manner as laid down in Sub-rule (3).(b)The officer authorised to grant a certificate of registration may, for the proper realisation of tax payable under the Act or for proper custody and use of forms referred to in Clause (a) of the first proviso to Sub-section (2) of Section 6 or Sub-section (1) of Section 6-A or Clause (a) of Sub-section (4) of Section 8 of the Act, after giving him an opportunity of being heard, by an order in writing require a dealer to whom certificate of registration has been granted to pay a reasonable security or additional-security, as the case may be, by a specified date, which may be equivalent to tax estimated by him as being payable by the dealer for one year. The demand of security shall be made in Form I-A and the payment of security shall be in the manner laid down in Sub-rule (3).(3)Such security may be furnished by the dealer in any of the following manners, namely :(i)by depositing with the authority to whom an application has been made under Sub-section (1) or Sub-section (2) of Section 7 in National Saving Certificates for the amount of security fixed; or(ii)by depositing such amount in Post Office Savings Bank and pledging the pass book depositing with the authority to whom an application is made under Sub-section (1) or Sub-section (2) of Section 7; or(iii)by depositing with the authority to whom an application is made under Sub-section (1) or Sub-section (2) of Section 7. Government Securities for the amount fixed by the said officer.(4)(a)An appeal under Sub-section (3-H) of Section 7 shall be in Form XIV and shall be preferred to the [appellate authority] [Substituted vide Orissa Gazette Extraordinary No. 962 dated 6.7.2006.]. It shall be accompanied by the order appealed against in original or by a certified copy thereof unless omission to produce such order or copy is explained to the satisfaction of the appellate authority.(b)An appeal under this rule shall bear court-fee stamp of rupee one only and shall either be presented by the appellant or his agent to the appellate authority or be sent to the said authority by registered post.(c)The appellate authority shall before passing orders in an appeal give the appellant a reasonable opportunity of being heard.(d)The procedure to be followed in hearing the appeal under this rule shall be the same as those prescribed by the rules framed under [Orissa Value Added Tax Act, 2004.] [Substituted vide Orissa Gazette Extraordinary No. 962 dated 6.7.2006.]
