8A. Fresh certificate of registration.

(1) Every dealer required to obtain a fresh certificate of registration under sub-section (1) of section 17 shall make an application on or before the 31st December 2005. Where a dealer has more than one place of business within the State and has obtained separate certificates of registration for any of such places of business, in addition to the principal place of business, he shall make a single application in respect of all the places of business for which he holds registration certificate.

(2) The application shall be made in Form 108:

(a) to the registering authority if the original Registration Certificate is obtained under the Maharashtra Value Added Tax Act, 2002;

(b) to the assessing authority in charge of the principal place of business if the original registration certificate is obtained under the Maharashtra Value Added Tax Act, 2002;

(c) to the officer designated by the Joint Commissioner concerned if the original registration certificate is obtained under the the Maharashtra Value Added Tax Act, 2002 and the case has not been assigned to an assessing officer.

The application form shall be obtained from the office of the Sales Tax Department.

(3) Subject to the provisions of sub-rules (1) and (2), the provisions of sub-rules (2), (4) and (6) of rule 8 and the provisions of sub-rule (1) and (3) of rule 9 shall, mutatis mutandis, apply in respect of fresh certificates of registration under section 17 as they apply to registration under section 22.

(4) The fee for obtaining the Form 108 from the office of the Sales Tax Department shall be rupees one hundred and shall be paid in cash.

(5) The fee payable at the time of submission of the application in Form 108 shall be:-

(a) NIL if the application is made on or before the 28th December, 2005; and

(b) Rs.2, 000 if the application is made on or after the 29th December, 2005 but on or before the 31st December 2005.

(6) The fee, if payable under sub-rule (5), shall be paid into Government treasury as if it is tax payable under the Act. Every payment of fee shall be accompanied by a Challan in Form 210.

(7) The fresh certificate of registration shall take effect from the 1st April 2006.