14. Declaration of principal place of Business.

(1) A person,  having more than one place of business in the State, shall designate one of such places as the principal place of business for the purpose of this Act and these rules.

(2) All applications, returns or statements required to be made under the Act, or these rules, shall be submitted to the designated officer, in respect of all the places of business by the person incharge of principal place of business.

(3) The turnover of business of a person shall include the turnover of all additional places of his business in the State.

(4) The person incharge of the principal place of business, declared as such under sub-rule (1), shall submit,

     (a) all applications, including application for the grant of registration; and

     (b) all returns including the turnover of additional places of business.

to the designated officer.

(5)   All notices and orders under the Act or these rules, shall be served at the principal place of business. A notice or order, served at the principal place of business, shall be deemed to have been served on all additional places of business.