(1) If a certificate of registration granted under sub-rule (1)(e)and sub-rule (2)(d) of rule 3 is lost, destroyed, defaced or has become illegible, the Assessee/Proprietorshall immediately report the fact to the registering authority and the said authority shall, on application made by such Assessee/Proprietor and on payment of the fee prescribed in rule 36, grant him a duplicate certificate of registration.
(2) If the original certificate of registration is reported to have been defaced or have become illegible, the defaced or illegible certificate shall be returned with the application for the issue of the duplicate certificate.
(3) A duplicate certificate granted under this sub-rule shall be clearly marked “Duplicate”.