RULE 3(1) & 3(2)

Rule 3(1) 3. Grant Certificate of Registration:(1) An application for a certificate of registration under sub-section (1) of section 6 shall be made in Form I. An applicant having places of work within the jurisdiction of different assessing authorities shall made an application for registration separately to each such authority in respect of his place of work, within the jurisdiction of that authority. Rule 3(2) (2)(a) On receipt of an application for certificate of registration the assessing authority shall grant to the applicant a certificate of registration in Form-IA if he is satisfied that the application is in order and that the particulars furnished therein are correct and complete.