Section 8(3) in The M.P. Vritti Kar Adhiniyam, 1995
(3)Every employer or person required to obtain a certificate of registration under sub-section (1) or sub-section (2), shall within thirty days of his becoming liable to pay tax under this Act apply for the certificate of registration to the Profession Tax Assessing Authority in the prescribed form and that authority shall, after such enquiry as it considers necessary, within sixty days of the receipt of application, if the application is in order, grant the certificate of registration.[(3-A) Where the Profession Tax Assessing Authority has reason to believe that an employer or person liable to registration has failed to apply for registration certificate, he may issue a provisional registration certificate to such employer or person in such manner as may be prescribed. The employer or the person shall have a right to file an objection against the provisional registration certificate within thirty days of receiving the provisional certificate. The Profession Tax Assessing Authority shall decide the objection on merits. If no objection is filed within the prescribed time, the Profession Tax Assessing Authority shall issue a permanent certificate.] [Inserted by M.P. Act No. 10 of 2003.]
