Section 16(1) in The Maharashtra Value Added Tax Act, 2002
(1)No dealer shall, while being liable to pay tax under this Act, be engaged in the business as a dealer, unless he possesses a valid certificate of registration as provided by this Act:Provided that, the provisions of this sub-section shall be deemed not to have been contravened, if the dealer having applied, within the prescribed time, for such registration as provided in this section, is engaged in such business:Provided further that, if any dealer, holds the certificate of registration granted under the Bombay Sales Tax Act, 1959, (Bombay LI of 1959) which is effective or valid immediately before the appointed day, it shall not be necessary for him to apply for a fresh certificate under this section so long as the said certificate is not duly cancelled under this Act:Provided also that, a dealer holding an effective certificate of registration or, as the case may be, a licence granted before the appointed day, under any laws other than the Bombay Sales Tax Act, 1959 (Bombay LI of 1959), shall, notwithstanding the fact that he is holding such effective certificate be required to apply for grant of certificate of, registration under this section.
