3. Grant of certificate of registration 

(1) An application for a certificate of registration under sub-section (1) of Section 6 shall be made in Form I. An applicant having places of work within the jurisdiction of different assessing authorities shall make an application for registration separately to each such authority in respect of his place of work, without the jurisdiction of that authority.

(2) (a) On receipt of an application for certificate of registration the assessing Authority shall grant to the applicant a certificate of registration in Form 1A if he is satisfied that the application is in order and that the particulars furnished therein are correct and complete.
(b) If the assessing authority finds that the application is not in order or all the particulars necessary for issue of the certificate of registration have not been furnished or that the particulars furnished are not correct and complete, he shall direct the applicant to file a revised application or to furnish such additional information as may be considered necessary. After considering the revised application and the additional information, if any, and after making such enquiry as he considers necessary the assessing authority shall grant a certificate of registration in Form 1A.