Section 7 in Orissa Motor Spirit (Taxation on Sales) Act, 1946
7. Registration of retail dealers and wholesale distributors.
(1)(a)Every person carrying on business as a retail dealer on the date on which the remaining provisions of this Act other than section 1 come into force shall, within three months from the said date, and every person intending to start business as a retail dealer after the said date shall, before starting such business, make an application for the registration of his name as a retail dealer in respect of the place where he carries on or intends to start such business or, if he carries on or intends to start such business at more than one place, in respect of each such place.(b)Every person carrying on business as a wholesale distributor on the date on which the remaining provisions of this Act other than section 1 come into force shall, within three months from the said date, and every person intending to start such business as a wholesale distributor after the said date shall, before starting such business, make an application for the registration of his name as a wholesale distributor in respect of such business whether he carries on or intends to start such business at one place or more.(c)No wholesale distributor shall, unless also registered as a retail dealer under this Act, sell motor spirit for consumption or sale in the Province to any person other than a wholesale distributor or a retail dealer, registered as such under this Act.(2)Every application under sub-section (1) shall be in the prescribed form, shall contain the prescribed particulars and shall be presented, in the case of an application under clause {a) of the said sub-section, to the Collector within whose jurisdiction the place in respect of which the application is made is situated and, in the case of an application under clause (b) of the said sub-section, to the prescribed authority.(3)On receipt of an application under sub-section (1) if the Collector or the prescribed authority is satisfied that it is in order, he shall grant to the applicant a registration certificate in the prescribed form and subject to such conditions as may be prescribed ;Provided that no registration certificate under this Act shall be granted to any person who does not hold a licence for the storage of dangerous petroleum under the Petroleum Act, 1934 (XXX of 1934). and if any such licence granted under that Act is cancelled, suspended or is not renewed, any registration certificate granted under this Act to the holder thereof shall be deemed to be cancelled, suspended or not renewed as the case may be.(4)Every registration certificate granted under sub-section (3) shall, unless sooner cancelled or suspended under section 8 or deemed to be cancelled or suspended under the proviso to sub-section (3), expire on the 31st day of March following the date on which it is granted.(5)A retail dealer or wholesale distributor whose certificate of registration has expired by efflux of time under sub-section. (4) may apply to the Collector or the prescribed authority for renewal of his certificate of registration, and the Collector or the prescribed authority shall, if on receipt of such an application he is satisfied that it is in order, renew the certificate of registration for a period of one year commencing from the date on which the previous certificate expired.(6)The grant or renewal of a registration certificate may be refused if any previous registration certificate has been cancelled.(7)If an application for the renewal of a registration certificate granted under sub-section (3) is made within such time before its expiry as may be prescribed, 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 certificate has been refused.(8)Every certificate of registration shall be granted or renewed free of charge.
