Section 24(1) in West Bengal Value Added Tax Act, 2003
(1)Every dealer-(a)who is required by section 23 to be registered, shall, or(b)who is not required by section 23 to be registered but intends to be registered at any time, may, make an application for registration in the prescribed manner to the prescribed authority, and such application shall be a company by a declaration in the prescribed form duly filled up and signed by the dealer making the application.
