RULE 4 & 6 |
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 6 (6) Amendment of Certificate of Enrolment:(1) The Certificate of enrolment granted under rule 4 shall remain valid as long as it is not cancelled under sub-rule (2) of rule 7. (2) An application for a revised certificate of enrolment shall be made in Form-II. On receipt of such application the assessing 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 according to the first Schedule to the Act and after determining the amount of tax payable by the applicant, the assessing authority shall make necessary amendments in the certificate of enrolment under his dated signature, indicating the year from which the tax at the revised rate shall be payable |