(1) No dealer shall, while being liable to pay tax under section 5, carry on business as a dealer unless he has applied for a special certificate of registration.
(2) Every dealer required by sub-section (1) to be registered shall make application in this behalf in the prescribed manner to the prescribed authority.
(3) If the prescribed authority is satisfied that the application for special certificate is in order, it shall, in accordance with such rules as may be prescribed, grant a special certificate to the applicant in the prescribed form:
Provided that the special certificate shall not specify the class of gooda for the purposes of clause (II) of sub-section (3) of section 7.
(4) The prescribed authority may from time to time amend any special certififcate in accordance with the information furnished under section 26 or otherwise received by him.
(5) The provisions of sub-section (3) of section 4 and sub-sections (6) and (7) of section 12 shall apply for registration under this section.
16. Notwithstanding anything to the contrary in this Regulation, when the certificate of registration of any dealer is cancelled on the ground of discontinuance of his business, the price of all goods purchased by him on the strength of his certificate of registration shall be included in his taxable turnover.