The appropriate assessing authority shall issue a fresh certificate of registration in Form No. 3,-
(a) in replacement of the certificate of registration, to a dealer who is deemed to have been registered under sub-section (3) of section 23 and who ceases to be liable to pay tax under the provisions of the West Bengal Sales Tax Act, 1994,
(West Ben. Act XLIX of 1994) on sales of goods referred to in clause (15) of section 2, from the appointed day; or
(b) in addition to such certificate or certificates of registration, if such dealer continues to be liable to pay tax under the West Bengal Sales Tax Act, 1994, within thirty days from the date of receipt of information in Form No. 2 referred to in subrule (5) of rule 5.