15. Issue of duplicate registration certificate

(1) Where the certificate of registration issued to a dealer is lost or misplaced or accidentally destroyed, he shall apply for issuance of a duplicate certificate of registration to the authority competent to grant registration or the authorized officer in Form VAT-04, along with proof of payment of a fee of rupees one hundred.

(2) The authority competent to grant registration or the authorized officer shall issue him a duplicate certificate of registration in Form VAT-03.