(1) An application for registration under section 6 shall be –
(a) made to the Deputy Commissioner, the Assistant Commissioner or the Commercial Taxes officer, in-charge of the Circle or Sub-circle, as the case may be, in Form JENT-101 [for in case of Cable Television Operator and Direct to Home (DTH) Service Provider, in Form JENT-102;] within thirty days from the date of his becoming liable for payment of tax under that or within forty five days after the commencement of these Rules.
(b) Signed, as applicant, by the Assessee/Proprietor of the entertainment; or in the case of a firm, by the partner authorized to act on behalf of the firm; or in the case of a Hindu Undivided family, by the karta; or in the case of a company incorporated under the Indian Companies Act, 1956 or a Corporation constituted under any law, by a director or principal officer or Chief Executive Officer, duly authorized by Boards of Directors, thereof, or in case of a Society, Club or Association of persons or a Department of Government or local authority or any other institution, by the principal Executive officer or Officerin Charge thereof;
(c) accompanied by the proof of deposit of fee prescribed by rule 36;
(d) The registering authority after receiving the said application, shall issue a receipt for the application of registration.
(e) Where the registering authority is satisfied, that the information furnished by him in application in Form JENT 101 or JENT 102 is true and correct, and that the Assessee/Proprietor is genuine, he shall subject to Rule 4, issue to the Assessee/Proprietor a Registration Certificate in Form JENT 106 and JENT 107, as the case may be, within five days from the date of filing of such applications, and allot him a eleven digit registration number, which shall have the number the state code, the computer generated two digit code, the circle code, forty five, followed by the three digit registration number.
Provided that aAssessee/Proprietor having more than one place of entertainment shall make separate application in respect of every such place of entertainment.
(2) In case the Assessee/Proprietor makes an application for registration electronically in the official website of department of commercial taxes, such application for registration may be filed either under digital signature or without any digital signature electronically through said website and follow the steps/instructions contained in the software specially evolved for this purpose.
(a) The applicant shall receive the acknowledgement number for further reference as regard to the said application.
(b) The said electronic application thereafter shall be verified and the applicant shall be informed electronically within two days to be present within two days, before the prescribed authority with the required document(s).
(c) On such specified date the applicant shall furnish the security bond as required under Rule 4 and also file the hard copy of the application in JENT 101 and JENT 102, as the case may be, duly filed and signed as required under clause (b) of sub-rule (1) of this rule, with the requisite fee along with an affidavit, certifying that the contents of the said application in Form JENT 101 and JENT 102 are true and correct.
(d) The prescribed authority being satisfied and subject to Rule 4 and clause
(e) of sub-rule (1) of this rule, shall issue registration certificate in JENT 106 and JENT 107, as the case may be,within one day after submission of duly filed >kj[k.M xtV ¼vlk/kkj.k½] 'kfuokj 13 tqykbZ] 2013 25 and signed hard copy in Form JENT 101 and JENT 102, as the case may be, and such other document(s) filed under clause (c) of this sub-rule.
Explanation – For the purpose of this rule the holidays shall not be counted as a day.
(e) Notwithstanding anything contained in this rule, the Commissioner may evolve a criteria, other than those prescribed in this rule for the purpose of filing of application and obtaining registration electronically.
(3) Where the registering Authority is not satisfied with the information furnished by the applicant and has reasons to believe that the applicant does not meet the requirements for registration, he shall provide an opportunity of being heard, specifying the reasons for refusal before passing any order for such refusal to issue registration certificate and for this he shall issue a notice in Form JENT-401;
(4) The Registering Authority shall enter the name and style of Entertainment, the date of commencement of liability and the name and address of the applicant;
(5) The full information contained in the application for registration mentioned in sub-rule (1) and sub-rule (2) shall be entered in the computer/register within two days of the receipt of such application;
(6) Every registered Assessee/Proprietor shall declare the name of his Business Manager(s) in Form JENT-105, along with two passport size colored photograph of such business manager(s);
(7) Notwithstanding anything contained in these Rules, the commissioner, in order to achieve the objectives of electronic methods and automation including the provision relating to digital signatures, electronic governance, attribution acknowledgement and dispatch of electronic records, secure electronic records and secure digital signatures and digital signature certificates; may determine criteria and shall in so far as they are feasible, apply to the said electronic procedures.
(8) Where any notice or communication is prepared on any automated data processing system and is properly served on any Assessee/Proprietor or person, then the said notice or communication shall not be required to be personally signed by any officer or person and the said notice or communication shall not be deemed to be invalid merely on the ground that it is not personally signed by any such officer.
(9) For the proper functions of the departmental electronic system, all the registered Assessee/Proprietor under repealed the Bihar Entertainment Tax Act 1948 and The Jharkhand Entertainment Tax Ordinance, 2012 (Jharkhand Ordinance No. 02, 2012) are required to submit an application in Form JENT- 101 and JENT-102, as case may be, within thirty days from the commencement of the Act and the registering authority shall, subject to the provisions under sub-section (1)(e) and (2)(d) of this rule, grant the certificate in Form JENT-106 and JENT-107, as the case may be.