12. Certificate of Registration

(1) The certificate of VAT registration or TOT registration shall be displayed in a conspicuous place at the place of business mentioned in such certificate and a copy of such certificate shall be displayed in a conspicuous place at every other place of business within the State.

(2) No certificate of registration issued shall be transferred.

(3) Where the certificate of registration issued is lost, destroyed, defaced or mutilated a duplicate of the certificate shall be obtained from the authority prescribed.