Rule 5 - When the notified authority ........................... - Central Sales Tax (Registration And Turnover) Rules, 1957

When the notified authority .. 5. (1) When the notified authority is satisfied, after making such enquiry as it thinks necessary, that the particulars contained in the application are correct and complete, and the fee referred to in sub-rule (3) of Rule 4 has been paid it shall register the dealer and grant him a certificate of registration in Form 'B' and also a copy of such certificate for every place of business within the State other than the principal place of business mentioned therein. 1 [ (2) When the said authority is not satisfied that the particulars contained in the application are correct and complete, or where the fee referred to in sub-rule (3) of rule 4 has not been paid, he shall reject the application for reasons to be recorded in writing: Provided that before the application is rejected, the applicant shall be given an opportunity of being heard in the matter and, as the case may be, of correcting and completing the said particulars or complying with the requirements of sub-rule (3) of Rule 4. ] -------------------- Notes:- 1. Substituted vide SRO 896 dated 23.9.1958, before it was read as:- When the said authority is not satisfied that the particulars contained in the application are correct and complete, it shall reject the application for reasons to be recorded in writing: PROVIDED that such rejection shall not be made before giving the applicant any opportunity of being heard in the matter;