Nomination of principal place of business in the case of a dealer having more places of business than one
(1) Where a dealer has within Himachal Pradesh more than one place of business (hereinafter referred to as “branches”) he shall nominate one of such branches, in which business is done, as the principal place of the business for the purpose of this rule:
Provided that if the dealer fails to nominate one of the branches to be the principal place of business the appropriate Assessing Authority may nominate one of such branches to be the principal place of business for the purpose of this rule.
(2) All applications (including application for grant of registration), returns (including the turnover of all branches) or statements required under the Act or these rules shall be submitted in respect of all the branches jointly by the person-incharge of the principal place of business to the appropriate Assessing Authority. The person-in-charge of each branch also shall also, at all reasonable times and on demand by any officer not below the rank of an Excise and Taxation Inspector furnish the name and address of the principal place of business and intimate whether or not returns of turnover of his branch have been despatched to such principal place of business.
(3) The turnover for the whole business shall be the aggregate of the turnover of all the branches.
(4) All notices and orders under the Act or these rules to be issued to or served on, shall be issued and served on the person-in-charge of the principal place of business nominated under sub-rule (1):
Provided that the notice and order may, in case of inspection of business premises and accounts, be served by any Assessing Authority on any branch also.
(5) A notice or order, issued to or served on the person-incharge of such principal place of business, shall be deemed to have been issued to and served on all branches of the dealerconcerned.