Rule 28

Sub-Rule : (1) Every dealer liable to get himself registered under sub-section (1) of Section 12 of the Act, shall submit and application for registration to the registering authority.  Sub-Rule : (2) Every dealer liable to get himself registered under sub-section (2) of Section 12 of the Act, shall submit an application for registration to the registering authority before the commencement of his business. Sub-Rule : (3) Every miller whether he is a dealer or not shall submit an application for registration to the registering authority before he commences * milling operations in a * mill.             *The word "rice" was omitted by G.O.Ms.No.868, Rev.dt.29.8.1989  Sub-Rule : 4  Any dealer who is not bound to submit an application for registration under sub-rule (1) may, if he so desires apply for registration under sub-section (1) of Section 12 of the Act to the registering authority. Sub-Rule : 5  Where a dealer who resides outside the State and has no fixed place of business in the State sells, supplies or carries or executes any works contract or transfers the right to use of any goods, distributes goods through an employee or a person other than an agent by whatever name called, such dealer shall submit the application for registration to the commissioner or any officer authorised by the Commissioner in this behalf. Sub-Rule : 6  Every application for registration under sub-rules (1) to (5) shall be made in Form D. Where a dealer has more than one place of business (other than a place used merely for the storage of goods) a single application may be submitted for registration of all places of business. Sub-Rule : 7  Every application for registration shall be accompanied by a receipt from a Government Treasury or a Demand Draft in favour of the registering authority for rupees one hundred in respect of the principal place of business and rupees twenty in respect of every other place of business. Sub-Rule : 8  The registering authority may require an applicant for registration to furnish within such time as may be specified by such authority security not exceeding an amount equal to tax payable under this Act for a year as estimated by him, for the proper realisation of the tax and other dues payable under this Act and/or for the proper custody and use of the forms referred to in the Act, the rules made and the notification issued thereunder. Sub-Rule : 9  The security referred to in sub-rule (8) may be in any of the following forms, namely : (a) Deposit in Government Treasury by cash. (b) Government promissory notes, loan bonds, post office savings bank deposits, National Saving Certificates, deposits made in the scheduled banks or Andhra Pradesh State Cooperative Bank or Central Cooperative Bank duly pledged to the registering authority. (c) Surety bond. (d) Guarantee from a Scheduled Bank agreeing to pay to the State Government on demand the amount of security fixed by the registering authority. (e) Immovable property. Explanation - I: Where the security is furnished in the form of immovable property, the person furnishing it shall mortgage such property to the Government by deposit of title deeds. Explanation - II: Where the security is furnished in the manner mentioned in clause (b), the deposit shall be made in the name of "The Registering Authority/Account... (dealer/proprietor)/Firm/Company etc." and the dealer shall at the time of making deposit, give an application/letter to the Bank/Post Office to the effect that the deposit in question has been offered to the registering authority as security for the due performance of his obligation under this Act, the rules made and the notifications issued thereunder and that the deposit might be held, renewed or released according to the instructions of the registering authority. Sub-Rule : 10  (a) The registering authority receiving the application shall, if he is satisfied after making such enquiry as he considers necessary that the application is bonafide and the particulars contained therein are correct and complete; the fees referred to sub-rule (7) has been paid and the security if any demanded has been furnished, register the dealer and grant him a certificate of registration in Form D1 and also a copy of such certificate for every place of business within the State other than the principal place of business mentioned therein. The certificate shall be issued within thirty days from date of receipt of application. (b) If for any reason, the certificate of registration cannot be issued within the period specified above, the registering authority shall give the applicant a notice of further enquiry or a notice to show cause against rejection of the applicatio1n within a period of thirty days from the date of receipt of application. (c) If the certificate of registration is not received by the applicant within thirty days from the date of submission of his application or if no notice is received by him within the period of thirty days from the date of submission of application, the applicant shall be deemed to have been duly registered. (d) Where the said authority is satisfied that the application is not bonafide and the particulars contained therein are not correct and complete, where the fees referred to in sub-rule (7) has not been paid and/or the security if any, demanded has not been furnished, he may reject the application for reasons to be recorded in writing after giving an opportunity of making a representation against the rejection and as the case may be correcting and completing the said particulars or complying with the requirements of sub-rules (7) and (8). Sub-Rule : 11  A certificate of registration issued or deemed to have been issued under sub-rule (10) shall take effect: (a) in the case of any person (other than a person succeeding to the business or part thereof ) from the date of receipt of application for registration. (b) in the case of any person succeeding to the business or part thereof from the date on which he succeeds to the business. Sub-Rule : 12  The certificate of registration granted under sub-rule (10), shall be kept in conspicuous place at the principal place of business mentioned in such certificate and copy of such certificate granted under the said sub-rule shall be kept in a conspicuous place at every place of business within the State other than the principal place of business, mentioned in such certificate. Sub-Rule : 13  Every registered dealer shall, until his registration is cancelled, pay the fee of rupees one hundred in respect of the principal place of business and rupees twenty in respect of every other place of business specified in sub-rule (7) for every year subsequent to that in which he applied for registration within thirty days of the commencement of the year for which the registration has to be renewed. 1[Provided that the dealer may, at his option get the registration certificate renewed for three years on payment of fees for three years at the rate prescribed in the above sub-rule.] 1 Ins. by G.O.Ms.No.91, Rev (CT-II), dt.7-2-1990 w.e.f.15.2.1990 Sub-Rule : 14  The security furnished shall be maintained in full so long as the registration certificate continues to be in force and may in the event of default of payment of any tax, penalty, interest or other amount due to be adjusted towards such tax, penalty, interest or other amount after due intimation. The registering authority may in any case where such adjustment is made, demand fresh security or additional security to make up the amount adjusted towards the tax, penalty, interest or other amount. Sub-Rule : 15  Where the registering authority is of the opinion that a dealer who has been registered should furnish security or additional security for the proper payment of any tax and other dues payable under this Act and/or for the proper custody and use of forms referred to in the Act the rules made and the notifications issued thereunder, the said authority may direct him in writing to furnish, within such time as may be specified by such authority, security or additional security not exceeding an amount equal to tax payable under the Act for a year as estimated by him after giving the dealer an opportunity of being heard. Sub-Rule : 16  Where the registering authority finds that the dealer has misused or failed to keep in proper custody any of the forms referred to in sub-sections (7) and (10) of Section 12 of the Act, he may by order forfeit the whole or any part of the security furnished by the dealer after giving him an opportunity of being heard. Sub-Rule : 17  The registering authority may, on an application by the dealer, order the refund of any amount or part thereof deposited by him by way of security if it is not required for the purposes of the Act. Sub-Rule : 18  No registration certificate issued or renewed shall be transferred. Sub-Rule : 19 Where a certificate of registration issued is lost, destroyed, defaced, or mutilated a duplicate of the certificate may be obtained from the registering authority on payment of a fees of rupees ten. The amount shall be paid into a Government Treasury by a Demand Draft in favour of the registering authority. Sub-Rule : 20  (a) Where a dealer desires the certificate registration granted to him under these rules to be amended, he shall submit an application for this purpose to the registering authority setting out the specific matters in respect of which he desires such amendment and the reasons therefor together with the certificate of registration and the copies thereof, if any, granted to him, and such authority may, if satisfied with the reasons given make such amendments, as he thinks necessary, in the certificate of registration and the copies thereof, if any granted to him. (b) The provisions of sub-rule (12) shall apply in relation to such amended certificate and copies thereof, as they apply in relation to the original certificate of registration in accordance with the provisions of these rules. Sub-Rule : 21  Where a registered dealer transfers his business to another person, the transferee shall apply for and obtain a fresh certificate of registration in accordance with the provisions of these rules. Sub-Rule : 1[(21-A) (a) Where a registered dealer intends to change his principal place of business from the jurisdiction of one registering authority to the jurisdiction of another registering authority in the State, he shall make an application, with full particulars relating to change of address and the reasons for such change, to the registering authority of the new principal place of business through the present registering authority enclosing his registration certificate in original and also the branch certificates if any. (b) The registering authority shall on receipt of the application, transfer the registration file and the application to the registering authority in whose jurisdiction the proposed new principal place of business is sought to be established, under intimation to the concerned assessing authority and the dealer. (c) The registering authority of the proposed new principal place of business shall, on receipt of the application and the registration file and the original certificate(s) from the previous registering authority, issue fresh registration certificate(s) retaining the old certificate(s) in the registration file under intimation to both the assessing authorities having jurisdiction over the former principal place of business and the proposed new principal place of business to the former registering authority;] 3 [(d) Notwithstanding anything contained in the above clauses:  (i) If any dealer is registered with a Registering Authority who does not have jurisdiction over principal place of business of the dealer, it shall be deemed that the dealer has made an application for transfer of registration to the registering authority of the Principal Place of business and it shall also be deemed to have been transferred to such registering authority who has jurisdiction over the principal place of business with effect from 2 [2002]. (ii) Such dealer shall surrender the Registration Certificate (obtained from previous Registering Authority) on or before 28th February 2[ 2002] to the Registering Authority having jurisdiction over the principal place of business where upon the latter shall issue revised registration certificate under intimation to the former. In case the revised registration certificate is not issued by the said registering authority within a week from the date of receipt of registration certificate, it shall be deemed to have been issued. (iii) If any dispute arises about identifying the principal place of business of a dealer, the Commissioner of Commercial Taxes, or any officer authorised by him in this behalf on application made by any registered dealer or on reference made to him by any officer subordinate to him, can decide about the principal place of business.] 1. Sub-rule (21-A) was ins. by G.O.Ms.No.101, Rev., Dt.02.02.1989 w.e.f. 04-.2.1989 and clause (d) was inst.by G.O.Ms.No.788 Rev.dt.21.9.1996 pub in A.P.Gazette dt.28.9.1996. 2. Subs.for '1997' by  G.O.Ms.No.450. Rev. (CT-II) Dept. dt.30.5.1997and again by G.O.Ms.No.493 Rev..dt.8.7.1998 for '1998' the expression '1999' was substituted. Again by G.O.Ms.No.630 Rev.dt.12.8.1999 for 1999 in sub-clause (i) and (ii) the expression '2000' was susbstituted. By G.O.Ms.No.,526 Rev.dt.31.7.2000 the expression "2000" was subs. in clauses (i) and(ii). By G.O.Ms.No.73, Rev.dt.20.1.2001 the expression "2001" was subs. by "2002". Sub-Rule : (22) (a) In case a registered dealer enters into partnership with some other person, the firm of partners so formed shall apply and obtain a fresh certificate of registration in accordance with the provisions of these rules. 2[(b) In case of admission of a new partner into partnership firm or retirement or death of a partner of the partnership firm registered as a dealer under the Andhra Pradesh General Sales Tax Rules, 1957, the firm of continuing partners shall furnish a certified copy of the revised instrument of partnership and the registering authority shall make necessary changes in the records of the department.]        2. Clause (b) was subs. by G.O.Ms.No.788 Rev.dt.21.9.1996. (c) In case a minor inherits an existing business or succeeds a dealer, the guardian or agent of such minor, shall on such inheritance or succession as the case may be, apply and obtain a certificate of registration in accordance with the provisions of these rules. Sub-Rule : (23) No registered dealer shall keep his goods in any place or godown not mentioned in the registration certificate. Sub-Rule : (24) (i) The registering authority shall, before cancelling the certificate of registration of a dealer under sub-section (17) of Section 12 of the Act, give him an opportunity of being heard in the matter. The order should specify the reasons for cancellation and copy of the order shall be communicated to the dealer. (ii) If the certificate of registration is cancelled the dealer shall forthwith surrender to the registering authority the certificate of registration and the copies thereof if any granted to him. Rule 28 subs. by G.O.Ms.No.1445 Rev.dt.5.11.1986 published in A.P.Gazette Part I dt. 25.11.86. Every grower of sugarcane who manufactures Jaggery from out of his own produce is exempt from registration. See para 65:0 under notifications.