5. Registration

1.  Every dealer within the meaning of west Bengal value added tax,2003 or  west Bengal sales tax act, 1994, as referred to in sub section (2) of section 7, shall be deemed to have applied for registration under  this act whenever he applies for issue of way bill in form 50 under west Bengal value added rules,2005 or in form 42 under west Bengal sales tax act, 1994, as the case may be, for the first time after the appointed day and such dealer shall be automatically granted registration under this act.

2. The provision of sub rule (10 shall mutatis mutandis, be applicable in respect of a dealer who obtains registration under west Bengal value added tax Act, 2003 or the west Bengal sales tax act, 1994, after the appointed day.

3. A dealer may make application for the registration under this act at the time of applying for registration under west Bengal value added tax act, 2003 or under west Bengal sales tax act, 1994, as the case may be, to the same authority and in same manner, by signifying his willingness to be registered under this act and if registration is granted under any of the above – mentioned acts the applicant dealer shall be deemed to have been granted registration also under this act.

4. The commissioner may upon application by the dealer, allows, by an order in writing to manually submit application in form ET-1, in paper form , for signifying willingness to be registered under this act and to such authority as he may allow,