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TMI Blog1999 (2) TMI 76X X X X Extracts X X X X X X X X Extracts X X X X ..... y on the transferee to obtain a fresh certificate. The operation mechanism has been envisaged by the Rule on an application for issuance of registration certificate as provided by sub-rule (9). Sub-rule (9) envisages that the proper officer would proceed to grant a registration certificate within 30 days of the receipt of the application. A deeming provision has been provided that if the registration certificate is not granted within the stipulated period, the registration applied for shall be deemed to have been granted. Herein, it may be noticed that under sub-rule (8) every registered person who ceases to carry out the operation would surrender his registration certificate immediately. 3. The petitioners who are the transferees of a bus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Excise and Customs by notification in the Official Gazette to relax the conditions and the specified person or class of persons need not obtain such registration certificate. Sub-rule (3) envisages a separate registration for each premises. Sub-rule (4) provides that registration certificate will be issued in the specified form for the specified premises. It has been provided that where a registered person transfers his business to another person, the transferee shall obtain a fresh certificate. If the registered person desires to manufacture a new product, he has to get the product endorsed on his registration certificate. Similarly, if a registered person ceases to carry out the operation or operations, he is required to surrender his ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion cannot be issued. There is nothing which can be read into this Rule that it is a registration certificate issued for the purpose of carrying out a trade in a particular premises by a particular party. There is no statutory provision pointed out either under the Act or the Rules that in the premises if a particular person is having a registration, second registration certificate cannot be issued. According to sub-rule (11) if any holder of a certificate has violated any rule or has found to have committed the breach of the condition of the Act or the Rules or has been convicted of an offence under Section 161 read with section 109 or with section 116 of the I.P.C. the registration certificate may be revoked. It nowhere confers jurisdicti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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