8. Application for grant of registration certificate.
(1)An application for grant of a registration certificate under Section 22 or 23 shall be made in Form 4 in duplicate to the Registering Authority and shall be-(a)signed by the proprietor of the business or in the case of a firm or a partnership by a partner or director of the firm or in the case of a Hindu undivided family business by the manager or karta of the Hindu undivided family or in the case of company incorporated or deemed to be incorporated under the Companies Act, 1956 (No. 1 of 1956), or any other law for the time being in force by the principal officer managing the business or in case of a society, club or association by the president or secretary responsible for the management of such society, club or association or in the case of the Central or a State Government or any of their departments, by the officer incharge of the business of selling or supplying or distributing goods and in the case of a dealer who resides outside this State but who has place of business in this State, by his manager or agent;(b)verified in the manner provided in the said form; and(c)accompanied by passport size photograph(s) of the proprietor or each of the adult partners of the firm, or of each adult co-partner of the Hindu undivided family, as the case may be, duly attested by a lawyer, or a Tax Practitioner or a Gazetted Officer.(2)The Commissioner may, on an application made by the dealer having more than one place of business in the State and on being satisfied about the genuineness of the grounds put forth in the application, grant him permission in writing to apply to the Registering Authority for grant of registration certificate separately for each place of business :Provided that for the purpose of determining the liability of such dealer for payment of the tax under the Act his turnover in respect of all the places of business in the State shall be taken into consideration.(3)Every application for grant of a registration certificate shall be accompanied by an affidavit and a treasury receipted challan in Form 39 for rupees five hundred and every such application made by a dealer or person undertaking a works contract shall along with such treasury receipted challan, also be accompanied by a copy of the award of contract.
