Section 8 in Sikkim Ecology Fund and Environment Cess Act, 2005
8. Registration of dealers.
(1)Every dealer liable to pay cess under this act shall apply, within 45 (forty five) days of his becoming so liable to the prescribed authority for registration under this Act.(2)No dealer liable to pay cess under this Act, shall sale or procure and purchase goods unless he is in possession of a valid registration certificate granted to him by or on behalf of the prescribed authority or has applied for such registration within the time specified in sub section (1) and his application has not been finally disposed off by the said authority.(3)The prescribed authority may, on receipt of application in the prescribed form from a dealer for registration, and on being satisfied that the application is in order, grant registration from such date as may be specified, to such dealer:Provided that the said authority may demand such security as may prescribed from the dealer before registration is given to him:Provided further that no application for registration may be refused unless he has been given reasonable opportunity of being heard(4)If the prescribed authority is satisfied that a dealer liable to pay cess under the Act has failed to apply for and get himself registered, it may, by a notice in writing, direct the dealer to apply for and get himself registered within 30 (thirty) days of the service of the notice, failing which the dealer shall be liable to pay a penalty of 500 /- for each days delay after the expiry of the said period of the 30 days:Provided that the said authority may on an application of the dealer and for reasons to be recorded in writing, reduce or waived the penalty, if it is satisfied that the delay has been caused by reasons beyond the control of the dealer.
