Section 7 in The Delhi Sales Tax on Right to Use Goods Act, 2002
7. Certificate of registration.
(1)No dealer who has become liable to pay tax under this Act shall sell any goods unless he possesses a valid certificate of registration as provided under this Act.(2)Every dealer required to be registered under sub-section (1) shall apply to the Commissioner for the grant of registration within such time, in such manner and in such form, as may be prescribed.(3)If the Commissioner, after such inquiry as he deems fit, is satisfied that the application for registration is in order, he shall register the applicant and grant him a certificate of registration within such time, in such manner and form, as may be prescribed:Provided that if the Commissioner is of the opinion that the application is not in order or the particulars furnished therein have not been given correctly, he may, for reasons to be recorded in writing, by an order passed within the prescribed period, reject the application.(4)The Commissioner may, after considering the information furnished or otherwise called for or received under any of the provisions of this Act, amend from time to time the certificate of registration in the manner and within such time as may be prescribed.(5)If any person upon an application made by him in this behalf has been registered as a dealer under this Section, and thereafter it is found that he ought not to have been so registered under the provisions of this Section, he shall be liable to pay tax on his turnover of sales made from the date on which his registration certificate took effect until it is cancelled notwithstanding that he may not be liable to pay tax under Section 5.(6)Where a registered dealer discontinues sales, or the turnover of sales of a registered dealer during any year does not exceed the limit of four lakh rupees and the dealer applies for cancellation of his registration certificate in the prescribed manner, the Commissioner shall cancel the registration certificate with effect from such date as he may fix in accordance with the rules.(7)Where the Commissioner is satisfied that any registered dealer has discontinued sale and has failed to apply under sub-section (6) for the cancellation of his registration certificate, the Commissioner may, after giving the dealer a reasonable opportunity of being heard, cancel the registration with effect from such date as he may fix to be the date from which the registered dealer has discontinued sale:Provided that the cancellation of certificate of registration on an application of the dealer or otherwise shall not affect the liability of the dealer to pay tax (including any interest or penalty) due from him for any period upto the date of cancellation whether such tax (including any interest and penalty) is assessed before or after the date of the cancellation.(8)The provisions of Section 18 of the Delhi Sales Tax Act and the rules framed thereunder shall apply mutatis mutandis for prescribing of security or, as the case may be, the additional security for registration under this Act.
