(1)Every dealer liable to pay tax under this Act shall make an application for registration within such time, in such form and manner and to such authority, along with such fees not more than one hundred rupees, as may be prescribed.(2)If the prescribed authority is satisfied that the applicant is a bona fide dealer and the application for registration made by him is in order, he shall, subject to the provisions of section 8 of this Act, grant him a certificate of registration in the prescribed form. Such certificate of registration shall be valid from such date, as may be prescribed.(3)A certificate issued under sub-section (2) shall be renewed after such period, and on payment of such fee not exceeding one hundred rupees, as may be prescribed. The registered dealer shall make an application for renewal in such manner, within such time and to such authority, as may be prescribed.(4)A certificate issued under sub-section (2) shall be valid up to such period as may be prescribed; provided that if an application for the renewal of a registration certificate is made within the prescribed time the holder of the registration certificate shall be deemed to be in possession of a valid registration certificate until the registration certificate is renewed or until he is informed that the renewal of the registration certificate has been refused.(5)The Commissioner may, from time to time, by order, amend or cancel any certificate of registration-(a)on information furnished;(b)if the dealer has violated any provisions of this Act or the rules made there under; or(c)for any other sufficient cause including misuse of the certificate of cessation of liability to payment of tax under this Act:Provided that no order affecting any person adversely shall be made under this sub-section without affording him a reasonable opportunity of being heard.(6)When-(a)any business, in respect of which certificate has been granted, has been discontinued or transferred; or(b)the turnover of any such business during each of three consecutive year fails to exceed the taxable quantum,the Commissioner shall cancel the certificate of registration and the cancellation shall come into force after the expiry of such period, as may be prescribed.
