4. (1) An application for registration under sub-section (1) of Section 7 shall be made not later than thirty days from the date on which the dealer becomes liable to pay tax under the Act. (2) An application for registration under sub-section (2) of Section 7 may be made at any time after the commencement of the Act. (3) A fee of 1[rupees twenty-five] shall be payable in respect of every application for registration under sub-rule (1) or sub-rule (2); and such fee may be paid in the form of court-fee stamps affixed to such application. —————————————————————————————— 1. These words were substituted for the words “Rs. five†by GSR 395(E) dt.14.4.1987 |