close
3.Application for certificate of registration

(1) An application for certificate of registration under sub- section (1) of section 5 shall be in Form I or in Form I as available on the website at www.wbproftax.com. An applicant having place of work within the jurisdiction of different prescribed authorities shall make an application for registration separately to each such authority in respect of his place of work within the jurisdiction of that authority: 

Provided that the Commissioner may, for reasons to be recorded in writing and subject to such conditions as he may stipulate; exempt an employer having more than one place of work in West Bengal within the jurisdiction of different prescribed authorities from making application for separate certificate of registration to such prescribed authorities other than the prescribed authority having jurisdiction over the area where the principal place of work of such employer is situated. 

3 (1a) The application in Form I shall be duly filled in and signed by the proprietor or, in the case of a partnership firm, by one of its partners or, in the case o f a Hindu undivided family, by the Karta of such family or, in the case of a company, by the managing director, director or principal officer of such company or, in the case o f any other association of persons, by the president, secretary, or the principal officer of such association. 

Explanation.-In this rule, "Commissioner" includes an Additional Commissioner of Profession Tax appointed under sub-section (2) of section 12. 

(2) On receipt of an application for registration, the prescribed authority shall grant to the applicant a certificate of registration in Form IA if he is satisfied that the application is in order and the necessary particulars have been furnished b y the applicant. 

(3) If the prescribed authority finds that the application is not in order or all the particulars necessary for registration have not been furnished he shall direct the applicant to file a revised application or to furnish such additional information as may be necessary. After considering the revised application or the additional information, if any, the prescribed authority shall grant a certificate of registration in Form IA. 

(4) Where an employer has been exempted by the Commissioner under the proviso to sub - rule (1) from making application to different prescribed authorities in respect of additional places of work for separate certificate of registration other than the prescribed authority having jurisdiction over the area where the principal place of work of the employer is situated , such authority shall mention in the certificate of registration issued by him to such employer particulars of all additional places of work of that employer and shall issue to him as many additional copies of such certificate of registration as there are additional places of work.