Section 11 in The Chhattisgarh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Niyam, 1976
11. [ Enrolment by persons liable to pay tax under sub-section (2) of Section 3. [Inserted by Notification No. A-5-19-1982 (23)-ST-V, dated 2-5-1984.]
(1)[Every person liable to pay tax under sub-section (2) of Section 3] [Inserted by Notification No. 5-2-1979 (12)-V-ST, dated 27-4-1979.], [x x x] [Omitted by Notification No. F-l0-383/2001/CT/V (61), dated 3-11-2001.] shall, within thirty days of the date of his liability, make an application giving the following particulars for getting himself enrolled with the Commercial Tax Officer having jurisdiction over the local area wherein such person effects the entry of goods specified in Schedule II and/or Schedule III:-(a)Name of the person (if the person is a firm/company, the Partnership Deed/Memorandum of Association be enclosed with the application);(b)Date of liability of payment of tax;(c)Place of work;(d)Nature of works contract;(e)Date of commencement of work;(f)Names of parties to contract;(g)Value and period of validity of contract.(2)The Commercial Tax Officer shall record the particulars of such person in a register in Form XIV and assign an enrolment number to him. The enrolment number shall be communicated by the Commercial Tax Officer to such person within fifteen days of the receipt of the application for enrolment.(3)[A person specified in sub-rule (1)] [Substituted by Notification No. A-5-5-1986 (47)-ST-V, dated 14-5-1986.] in respect of entry of goods specified in Schedule II and/or Schedule III in more than one local area shall enroll himself separately with the Commercial Tax Officer having jurisdiction over each respective local area].(4)A person specified in sub-rule (1) failing to apply for enrolment shall be liable to payment of a penalty which may extend to Rs. 100/-.
