12. Certificate Of Registration. - (1) The registration certificate shall be issued in Form II and shall specify the following, amongst other particulars, namely :-
(a)the location of the business and / or any branch of the business; and(b)the nature of the business.(c)the class or classes of taxable goods that a dealer purchases or intends to purchase for resale by him in Tripura.(d)the class or classes of goods, that a dealer purchases or intends to purchase for use by him directly in the manufacture of taxable goods, including containers or other packing materials in Tripura for sale by him in Tripura.(e)the date w.e.f which the certificate of registration is granted.(2)(i)Each certificate shall bear a number and distinctive registration mark. The distinctive registration mark to be entered on a certificate shall be such as may be assigned by the Commissioner for each local area.(ii)a certificate shall be issued for each place of business and it shall be kept at the place of business to which it relates.(3)The Superintendent of Taxes shall keep Form -I affixing photograph referred to sub-rule (vi) & (vii) of Rule 11, with the copy of certificate of registration for official record.(4)The security or additional security to be furnished by the registered dealer under section 20 or by registered Transporter under section 22 shall be determined by the Commissioner on the basis of nature of business, capital investment & taxable turnover etc. and shall be furnished either -(i)by challan in Form XVIII in favour of the concerned Superintendent of Taxes or(ii)by depositing the amount fixed by the Commissioner as security in a Nationalised Bank or(iii)by furnishing with the said officer a guarantee from a Nationalised Bank agreeing to pay the State Government on demand the amount of security fixed by the Commissioner or(iv)by furnishing National savings Certificate or Kishan Vikash Patra. The Security furnished may, in the event of default of payment of any tax, penalty or other dues, be adjusted towards such tax, penalty or other dues.(5)Any registered dealer may obtain on payment of the fee referred to in rule 59, a duplicate copy of any certificate which has been issued to him and which may have been lost, destroyed or defaced.(6)When a registered dealer applies for cancellation or amendment of his certificate of registration, he shall submit the original certificate along with his application to the Superintendent of Taxes.(7)When a registered dealer furnishes any information as required by section 19, he shall send, along with his application, the certificate of registration to the Superintendent for amendment, cancellation or replacement as the case may be.(8)Register of Certificate of Registration issued to the dealer shall be maintained by the Superintendent of Taxes in Form-III.
