11. Suo-moto registration and refusal to register

(1) The authority prescribed may register a dealer who, in the opinion of that authority, is liable to apply for registration as VAT dealer or a TOT dealer as the case may be, but has failed to do so. The dealer shall be provided with an opportunity to state his case before registration is effected. A registration under this sub-rule shall be issued on Form VAT 111 or on Form TOT 005, as the case may be.

(2) Where the authority prescribed 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 as VAT dealer or TOT dealer he shall provide an opportunity specifying the reasons for refusal before passing any orders for refusal to issue registration. A notification under this rule shall be issued on Form VAT 103 or on Form TOT 017, as the case may be.