Section 4 in Goa Tax on Entry of Goods Rules, 2000
4. Registration of dealers.
(1)Every dealer liable to get himself registered under the Act shall apply for a registration to the registering authority within thirty days from the date of coming into force of these rules or within thirty days from the date of commencement of his liability under the Act, whichever is later.(2)The application for registration shall be made in Form-1 hereto.(3)Each application for registration shall be accompanied by a receipt from the Government Treasury for fifty rupees and such additional sum as is required to cover the additional places of business at the rate of five rupees for each copy.(4)The registering authority receiving the application, shall, if he is satisfied, after making such enquiry as he thinks necessary, that the particulars contained in the application are correct and complete, register the dealer and grant registration Certificate in Form-2 hereto and also grant a copy of such registration for every place of business within the State, other than the principal place of business mentioned therein. Such Registration shall be held by the dealer subject to the provisions of the Act and these rules and the restrictions and conditions specified in that Certificate.(5)When the said authority is not satisfied that the particulars contained in the application are correct and complete, he may reject the application for reasons to be recorded in writing after giving the applicant an opportunity of being heard in the matter.(6)Every registered dealer other than those covered by sub-section (3) of section 8 of the Act, shall, until his registration is cancelled, continue to pay a fee of twenty-five rupees for every year, subsequent to that in which, he applied for registration, within thirty days after the commencement of that year.(7)Every registration Certificate granted under sub-rule (4) shall be deemed to have been granted personally to the dealer specified therein and no registration Certificate shall be sold or transferred.(8)The registration Certificate granted under sub-rule (4) shall be exhibited in a conspicuous place within the premises of the principal place of business mentioned in the Certificate and a copy of such certificate shall also be exhibited at a conspicuous place within the premises of every other place of business mentioned in the Certificate.(9)Every registered dealer who discontinues or transfers his business or otherwise gets his registration Certificate cancelled, shall forthwith surrender to the registering authority the Certificate of registration and the copies thereof, if any, granted to him.
