4. Authority competent to grant registration.

(1) The Assistant Commissioner, Commercial Taxes/ Commercial Taxes Officer shall be the registering authority for the purpose of the Act for dealers falling under their jurisdiction.

Provided that the State Government may authorise an Assistant Commercial Taxes Officer to be the registering authority in respect of the dealers falling under their jurisdiction under the Act.

(2) In the case of dealers having more than one place of business, the registering authority having jurisdiction over the principal place of business shall be the Registering Authority.