(1)Every dealer liable to pay tax under the provisions of this Act shall get himself registered with the Assessing Officer and shall possess a certificate of registration.(2)Every dealer required by sub-section (1) to be registered shall apply for registration to the Assessing Officer in the prescribed manner and obtain a certificate of registration.(3)On receipt of an application under sub-section (2) the Assessing Officer shall, if he is satisfied after such inquiry as may be deemed necessary that the application is in order, register the application.
