( l) Every reg1stered dealer who transacts busmess at places other than his registered place or places of busmess 315-4 '-- 50 or employs a travelling salesman or representative to transact business as aforesatd, shall obtain a permit Issued under this Act authonsing himself 01, as the case may be, the travelling salesman or represent ative so to do.
(2) Tne entire turnover of busmess carried on under the permit shall be included and accounted for by the registered dealer m his accounts and returns and shall be dealt wtth as tf it were the turnover of busmess done by the registered dealer himself at the re gistered place of business.
(3) Every permit holder shall carry the penr.it wtth him and shall produce it on demand by any officer of the Sales Tax Depart ment empowered by the Government m thts behalf. He shall mam tain and produce on demand to any such officer a true and coirect account oJ all the transactions carried on under the perm1t and also a stock-book showmg the quantities of goods held by him, the quan tities disposed of from day to day by sale or otherwise and the balance on hand at the end of each day.
(4) An application for the pt'rmit referred to in sub-section (I) shall be made to such authority, in such manner and withm such period as may be prescribed and shall be accompanied by such fee not exceeding ten rupees as may be prescnbed.
Exp!anatzon.-A separate application with a separate fee shall be necessary for the registered dealer and for each travelling salesman or representative employed by htm.
(5) If the prescribed authority is satisfied that the appl•cation is in order, and the particulars furnished therein are correct, it shall Issue the permit in the prescribed form.
(6) A permit issued under sub-section (5) shall be valid for a ¥ear and shall be renewed from year to year on receipt of an application from the registered dealer accompanied by such fee not exceedmg ten rupees as may be prescribed.
(7) The ptescnbed authority shall cancel a permit- (a; on requistion made in writmg by the registered dealer, or
(b) on the cancellation of the certificate of registration.
(8) The prescnbed authority may cancel a permit tf the permit huldet has contravened any of the terms or condttwns of the permit or any of the provisions of this Act or the rules made there under.
(9) r\o pet mtt shall be cancelled under sub-section (8) unless the person affected has been gtven a reasonable opportunity of bemg heard.
CHAPTER v A<isessment, Collection and Penalty