3. [ Application for Registration. [Substituted by Notification No. S.O. 53, dated 14.7.2014 (w.e.f. 26.3.1999).]

(1) An Application for registration under Section 11 shall be submitted in Form VAT-01 appended to the Rajasthan Value Added Tax Rules, 2006, in the manner provided therein, to the authority competent to grant registration.

(2) The authority competent to grant registration, after satisfying himself that the application for registration is complete in all respects, shall issue the certificate for registration in Form ETLA-2 in the manner as provided under the Rajasthan Value Added Tax Rules, 2006.

(3) The provisions relating to verification of facts mentioned in the application for registration, amendment, cancellation, issue of duplicate certificate of registration, as prescribed under the Rajasthan Value Added Tax Rules, 2006 shall apply mutatis mutandis.]

4. Authority competent to grant registration.

[(1) The Assistant Commissioner, Commercial Taxes Officers, as the case may be having territorial jurisdiction over principal place of business, or any other officer not below the rank of Assistant Commercial Taxes officer, authorised specially or generally by the Commissioner, shall be the authority competent to grant registration to any dealer.] [Substituted by Notification No. G.S.R. 53, dated 4.2.2015 (w.e.f. 26.3.1999).]

Provided that the State Government may authorise an Assistant Commercial Taxes officer to be the registering authority in respect of the dealers falling under their jurisdiction under the Act.

(2) In the case of dealers having more than one place of business, the registering authority having jurisdiction over the principal place of business shall be the Registering Authority.

5. [ [Deleted by Notification No. S.O. 53, dated 14.7.2014 (w.e.f. 26.3.1999).]

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5. Amendment of Registration Certificate.- (1) Where the dealer desires the Registration Certificate granted to him under these rules to be amended, he shall submit an application on plain paper for this purpose to the Registering Authority mentioning therein the specific matters in respect of which, he desires such amendment and the reasons therefor, together with the Registration Certificate and copies granted to him and such authority may, if satisfied with the reasons given, make such amendment as he thinks necessary, in the Registration Certificate and the copies thereof, if any, granted to him.

(2) The provisions of sub-rule (7) of rule 3 shall apply in relation to such amended certificate and copies thereof as they apply in relation to the original certificate and copies thereof.

6. [ [Deleted by Notification No. S.O. 53, dated 14.7.2014 (w.e.f. 26.3.1999).]

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6. Issue of duplicate Registration Certificate.- Where the Registration Certificate granted under these rules is lost, destroyed, defaced or mutilated, a duplicate copy of the REgistration Certificate may be granted by the Registering Authority, if he is satisfied of such loss, destruction, defacement or mutilation on payment of a fee of rupees fifty.

7. Security to be furnished by certain dealers.

(1) The security to be furnished under Section 13, may be furnished by the dealer in any of the following manner, namely -

(a) by cash; or

(b) by depositing with the officer concern National Saving Certificates issued by the Government of India of a face value not less than the amount of security required to be furnished, duly endorsed in favour of the Commissioner or assessing authority concerned; or

(c) by furnishing to the assessing authority concerned a guarantee from a scheduled Bank having its Head office or a Branch office in the State agreeing to pay to the State Government or any of its officer on demand the amount of security fixed by the assessing authority concerned; or

(d) by executing a bond in favour of the State Government in Form-ETLA-16,

(2) The Security furnished may, in the event of default in payment of tax, to the extent of tax due, be forfeited and charged towards such tax. The assessing authority shall in such case where such adjustment has been made, demand fresh security of additional security to makeup the amount adjusted towards the tax:

Provided that no action under this sub-rule shall be taken unless the dealer affected has been given a reasonable opportunity of showing cause against such action.

(3) [ where a dealer opts for exemption fee as may be notified by the State Government and complies with the conditions mentioned therein then he shall not be required to furnish security under this rule.] [Added vide Notification dated 15-3-2000]