4.  (1)   An application for registration under sub-section (1) of Section 7 shall be made not later than thirty days from the date on which the dealer becomes liable to pay tax under the Act.

     (2)   An application for registration under sub-section (2) of Section 7 may be made at any time after the commencement of the Act.

      (3)  A fee of ¹[rupees twenty-five] shall be payable in respect of every application for registration under sub-rule (1) or sub-rule (2); and such fee may be paid in the form of court-fee stamps affixed to such application. 

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1.       These words were substituted for the words “Rs. five” by GSR 395(E) dt.14.4.1987