(1)No dealer, while being liable to pay tax under this Act, shall carry on business as a dealer unless he has been registered and possesses a certificate of registration;Provided that a dealer liable to pay tax shall be allowed thirty days' time from the date from which he is first liable to pay such tax to get himself registered.(2)Every dealer required by sub-section (1) to be registered shall make application in this behalf in the prescribed manner to the Commissioner and such application shall be accompanied by a declaration in the prescribed form duly filled in and signed by the dealer specifying therein the class or classes of goods dealt in or manufactured by him.(3)If the said authority is satisfied after such enquiry as may be deemed necessary that an application for registration is in order, he shall, in accordance with such manner, grant registration to the applicant and issue a certificate of registration in the prescribed form which shall specify the class or classes of goods dealt in or manufactured by him.(4)Where the application for registration is made under this section, the Commissioner shall grant him the certificate of registration from the date of order granting such registration;(5)The Commissioner may, from time to time, amend any certificate of registration in accordance with information furnished or otherwise received, and such amendment may be made with retrospective effect in such circumstances and subject to such restrictions and conditions as may be prescribed.(6)When -(a)any business in respect of which a certificate of registration has been granted to a dealer on an application made, has been discontinued, or(b)a dealer has ceased to be liable to pay tax, or(c)an incorporated body is closed down or if it otherwise ceases to exist; or(d)the owner of an ownership business dies leaving no successor to carry on business; or(e)in case of a firm or association of persons if it is dissolved; or(f)a person or dealer is registered by mistake; or(g)a dealer fails to furnish return and pay tax and interest according to such return or returns within the time extended; the Commissioner may cancel the registration of such dealer.(7)The cancellation of registration will take effect from the date as ordered by the Commissioner.(8)When any dealer, to whom a certificate of registration is granted, has failed to pay any tax, penalty or interest payable under this Act or has failed to furnish return, the certificate of registration of such dealer may be suspended by the Commissioner.Provided that the certificate of registration of a dealer shall not be suspended if he has furnished return or returns within the date prescribed in the notice and has paid tax, penalty or interest payable under this Act by such date, as the Commissioner may extend upon an application filed by the dealer within 15 days from the date by which he is required to file such return or returns or make payments of tax, interest or penalty, as the case may be.(9)Suspension of certificate of registration will be withdrawn and registration certificate shall be restored on an application made by the dealer on furnishing evidence of payment of all taxes and on furnishing of overdue return or returns within a reasonable time as granted by the Commissioner. If no step is taken by the dealer within such reasonable time, the registration certificate shall be cancelled.(10)No order under sub-section (6) or sub-section (8) shall be made unless the applicant, the person concerned or the dealer has been given an opportunity of being heard.(11)Every dealer after registration shall be continued to be a registered dealer until expiry of three consecutive years though his turnover may not exceed the taxable limit during any tax period within these three years. If he continues to be not liable to pay tax during the entire period of three years, he shall be ceased to be a registered dealer.
