Section 8(1) in Uttar Pradesh Tax on Entry of Goods into Local Areas Act, 2007
(1)Subject to the provisions of sub-section (2) every dealer liable to pay tax shall apply to the Assessing Authority for grant of registration certificate in the prescribed manner along with proof of deposit of Registration fee within thirty days from the date on which he becomes liable to pay tax under this act;Provided that a dealer who holds a registration certificate granted under the provisions of the Uttar Pradesh Trade Tax Act, 1948, if, furnishes required information in the prescribed form of application within the aforesaid time, shall not be liable to obtain separate registration certificate under this act and for all purposes of this act, such dealer shall be deemed to be a registered dealer;Provided further that a Government shall not be required to obtain registration certificate under this act if such Government Department is not engaged in regular business.
