4. Application for certificate of enrolment
(1) An application for certificate of enrollment under sub- section (2) of section 5 shall be made- .
(a) in Form II , along with a receipted copy of the challan referred to in sub-rule (1a) of rule 15, or
(b) in the Form II as available on the website at www.wbcomtax.gov.in and in this case, the receipted copy of the challan referred to in clause (a), shall be sent by the applicant to the prescribed authority within ten days from the date. of submission of the application to the website mentioned above.
4 (la) The application in Form II shall be filled in and signed by such same persons as are specified in sub-rule (la) of rule 3.
(2) Where an applicant has more than one pl ace of work in West Bengal, he shall make a single application in respect of all such places, name in such application one of such places as the principal place of work for the purpose of these rules and submit such application to the prescribed authority in whose jurisdiction the said principal place of work is situated.
(3) On receipt of an application in Form II made by an applicant in the manner
(a) referred to in clause (a) of sub- rule (1), the prescribed authority shall, within thirty days of the receipt of such application, grant the person making such application a certificate of enrollment in Form IIA and send the said certificate to the applicant;
(b) referred to in clause (b) of sub- rule (1), the prescribed authority shall forthwith grant the person making such application a certificate of enrollment in Form IIA and communicate the number of the certificate of enrollment to the applicant through website and thereafter after receiving the receipted copy of the challan referred to in clause (b) of sub-rule (1), shall send the said. certificate t o the applicant;
(4) * *
(5) Where the applicant has more than one place of work in West Bengal, as many copies of the certificate shall be issued to him as there are additional places of work in addition to one copy for the principal place of work. |