(1)Every land-holder becoming liable to pay tax on or after the commencement of this Act shall, within 90 days of such commencement or, as the case may be, of his so becoming liable, make an application in the prescribed form to the Assessing Authority having jurisdiction and shall also make payment of fifty rupees as registration fee to the State Government.(2)The Assessing Authority shall, on being satisfied that the land-holder making application and payment of registration fee may be registered, issue a certificate of registration to such land-holder in the form prescribed.(3)The Assessing Authority may, upon information received from any person or upon his own knowledge, issue notice to any person to show7 cause as to why he may not be required to make application for registration.
