22. Permission for furnishing separate returns

(1) A dealer who desires to furnish separate returns under clause (b) of sub-section (2) of section 29 shall make an application in Form 206 to the Commissioner for permission. 

(2) If the Commissioner is satisfied that the application made under subrule (1) is in order, he may grant the permission to such dealer to submit separate returns for such places of business and to such Commercial Tax Officer as may be specified by the Commissioner and there upon the dealer shall furnish separate return accordingly

Provided that the dealer to whom such permission is granted shall furnish annual return under rule 20 in a consolidated form in respect of all the places of business to the Commercial Tax Officer in whose jurisdiction the chief place of business is situated.