5. Order regarding registration of firms

5.   Order regarding registration of firms---

   (1)  If the Deputy Commissioner of Taxes registers the firm, he shall pass   an order in

        writing accordingly and shall furnish a copy of such order to the applicants.

   (2)  If the Deputy Commissioner of Taxes is not so satisfied, he shall pass an order in writing 

          refusing to register the firm and shall furnish a copy of such order to the applicants.

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