RULE 4 & 14

Rule 4 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, shall be made in Form-II. An applicant having more than one place of work in the State of Andhra Pradesh whether within the jurisdiction of the assessing authority or outside such jurisdiction, shall be granted only one certificate of enrolment. (2) Where an applicant has more than one place of work within the State of Andhra Pradesh he shall made a single application in respect of all such places, name 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 assessing authority in who jurisdiction the said principal place of work is situated. (3) On receipt of an application in Form-II, the assessing authority may call upon the application to furnish such additional information or evidence as may be necessary for determining the amount of tax payable by him according to the Schedule to the Act. (4) After considering the application and such additional information or evidence as may be furnished and after making such enquiry as he considers necessary, the assessing authority shall grant a certificate of enrolment in Form II-A. (5) Where the applicant has more than place of work in the State, as many copies of the certificates shall be issued to him as there are places of work, in addition to the principal place of work. Rule 14 14. Payment of Tax by enrolled persons:(1) A person enrolled under sub-section (2) of section 6 and liable to pay tax shall make payment of tax within the period prescribed in Section 10 by paying the requisite amount into the Treasury by challan in quadruplicate. The copies marked, original and duplicate shall be returned to the person duly receipted of which the copy marked duplicate shall be submitted by him to the assessing authority as proof of payment of tax. (2) Where payment of tax, interest and penalty (if any) if required to be made to a Collecting Agent appointed under Section 14 such payment shall be made within such time as may be notified by means of a paying-in-slip duly gilled in Form VI in duplicate. (3) The Collecting Agent shall credit to the treasury by challan in quadruplicate on or before the 10th of each month the amount of tax, interest and penalty collected by him during the preceding month under sub-rule (2) and forward the receipted copy of the challan mareked Duplicate to such authority as may be specified by the Commissioner along with a statement of collection in Form VII signed and verified by him.