Section 16(4) in The Chhattisgarh Value Added Tax Act, 2005
(4)[ (a) On the day the application for grant of a registration certificate as required by sub-section (1) or sub-section (2) is received, the said authority shall grant the applicant a provisional registration certificate in the prescribed form.(b)After issue of the provisional registration certificate the Commissioner shall require the applicant to produce before him essential evidence and documents in respect of the particulars given in the application as also the accounts relating to the business for verification. On production of the evidence, documents and accounts the Commissioner shall verify the particulars given in the application. On being satisfied about the correctness of the particulars, the Commissioner shall issue to the applicant a registration certificate in the prescribed form not later than fifteen days of the date of receipt of the application for grant of a registration certificate.(c)If on verification of records produced by the applicant, the Commissioner is satisfied that the particulars given by the applicant in his application are incorrect or that the applicant has mis-represented certain facts, he shall, after giving the applicant an opportunity of being heard and recording the reasons in writing, reject the application and cancel the provisional registration certificate issued to the applicant from the date of its issue, not later than fifteen days of the date of receipt of the application.]
