- When the appropriate Assessing Authority after making any enquiry that he may think necessary, is satisfied that the applicant is a bona fide dealer and has correctly given all the requisite information that he has deposited the registration fee into the appropriate Government Treasury and that the application is in order, he shall register the dealer and shall issue a certificate of registration in Form ST IV, which shall be valid from the date of receipt of application for the registration by the Assessing Authority or from the date of commencement of the liability to pay tax whichever is later.
