Section 4 in The Rajasthan Tax on Professions, Trades, Callings and Employments Rules, 2000
4. Grant of certificate of enrolment.
(1)An application for a certificate of enrolment under sub - section (2) or sub - section (3) of section 6 of the Act by a person liable to pay tax under this Act, shall be made to the prescribed authority in Form PT-3, within a period of thirty days of the commencement of these rules or commencement of his liability to pay tax whichever is later.(2)Where an applicant has more than one place of work within the State of Rajasthan, he shall make a single application in respect of all such places, declaring in such application one of such places as the principal place of work for the purposes of these rules and submit such application to the prescribed authority in whose jurisdiction the said principal place of work is situated.(3)On receipt of an application in Form PT-3, the declaration as to the annual income shall be generally accepted subject to random checking of such declarations upto 15%. However, if the prescribed authority has reasons to believe that the applicant has suppressed his income, he may call the applicant to furnish such additional information or evidence as may be necessary for determining the amount of tax payable by him under the Act.(4)After considering the application and such additional information or evidence as may be furnished, the prescribed authority shall grant a certificate of enrolment in Form PT-4.(5)Where an applicant has more than one place of work in the State, only one certificate of enrolment shall be granted by the prescribed authority mentioning therein all such additional places of work.(6)The certificate of enrolment granted under this rule shall remain valid so long as it is not cancelled.(7)An application for a revised certificate of enrolment shall be made in Form PT 3. On receipt of such application the prescribed authority may call upon the applicant to furnish such additional information or evidence as may be necessary for determining the amount of tax payable by him under the Act and after so determining the amount of tax payable by the applicant, the prescribed authority shall make necessary amendment in the certificate of enrolment under his dated signature, indicating the year from which the tax at the revised rate shall be payable.
