"] (1) The authority competent to grant registration or the authorized officer, on receipt of an application in 3 [“Form VAT-05 submitted electronically through the official website of the department in the manner provided therein”] filed within the time provided in sub-section (1) of section 16 by the dealer for amendment in certificate of registration, shall after due enquiry, amend the certificate of registration and issue him an amended certificate of registration in Form VAT-03 in the manner as prescribed in rule 14 within thirty days of receipt of such application and where such application is not disposed of within the said period, the same shall be deemed to have been accepted.
(2) Where the dealer wishes to open branch(es), he shall apply in 4 [“Form VAT-06 submitted electronically through the official website of the department in the manner provided therein”] for issue of a branch certificate of registration to the authority competent to grant registration or the authorized officer. The authority competent to grant registration or the authorized officer shall issue him an amended certificate of registration in Form VAT-03 in the manner as prescribed in rule 14.
5 ["(3) Where the business of a dealer is discontinued permanently, or the business of a dealer is transferred and the transferee already holds the certificate of registration, or the dealer ceases to be registered under the Act, the dealer shall submit an application electronically through the official web-site of the Department in the manner provided therein in Form VAT-06A along with the return up to the date of occurrence of such event as prescribed in section 21 of the Act, within thirty days of the occurrence of such event to his assessing authority or any officer authorized by the Commissioner on this behalf for cancellation of the certificate of registration. The assessing authority or any officer authorized by the Commissioner 6 [“shall assess the dealer within one hundred 1 Subs. by Rajasthan Value Added (Amendment) Rules, 2014 (S.No. 3132 dt. 14.07.2014) w.e.f. 01.10.2014 2 Subs. by Rajasthan Value Added (Amendment) Rules, 2009 (S.No.2481) w.e.f. 27.02.2009 3 Subs. by Rajasthan Value Added (Amendment) Rules, 2016 (S.No. 3466 dt. 18.01.2016) w.e.f. 01.02.2016 4 Subs. by Rajasthan Value Added (Amendment) Rules, 2014 (S.No. 3132 dt. 14.07.2014) w.e.f. 01.10.2014 5 Subs. by Rajasthan Value Added (Amendment) Rules, 2009 (S.No.2481) w.e.f. 27.02.2009.
6 Substituted by rule 2 of the Rajasthan Value Added Tax (Amendment) Rules, 2015 effective from 09.03.2015.
10 eighty days” of the receipt of such application and shall cancel his certificate of registration.”]