Section 10(3) in Himachal Pradesh General Sales Tax Act, 1968
(3)Every person who has been granted a provisional certificate of registration under this section shall, for so long as such certificate is in force, be liable to pay tax under this Act [:] [The sign '.' at the end of sub-section (3) Substituted by '.' vide H.P. Act No. 15 of 1986 (Sec. 5).][Provided that the assessing authority may, on application made in this behalf accompanied by a fee, not exceeding fifty rupees, as may be prescribed, for reasons to be recorded in writing, extend the period specified in the certificate of registration.] [Proviso added vide H.P. Act No. 15 of 1986 (Sec. 5).]
