Section 24A in West Bengal Value Added Tax Act, 2003
24A. [Special provision for registration. [Inserted w.e.f. 01.08.2006 by S. 12(12) of WB Act XVIII of 2006.]
(1)Notwithstanding anything contained in sub-section (1) and subsection(2)of section 24, a dealer who is liable to pay tax under section 10, or section 11, but has failed to apply for registration under the Act, may, at his option, make an application for registration in the prescribed form to the prescirbed authority under section 24 by the 31st day of October, 2006, along with a declaration by such dealer giving particulars were sales for year or part thereof, and proof of payment of tax, in lieu of tax payable under sub-section (2) of section 16, at the rate of one per centum on turnover of sales on which tax is payable as referred to in sub-section (1) of section 16, in respect of the period commenting on and from the appointed day and ending on the day preceding the date of filing such application:Provided that the provisions of this sub-section shall not apply to any dealer,-(a)if any notice for determination of his liability under any of the provisions of the Act has been issued to him under section 66; or(b)if any accounts, registers or documents, including those in the form of electronic records have been seized from him under section 67 on or after the appointed day; or(c)if any accounts, registers or documents, including those in the form of electronic records have been seized from him under section 66 of the West Bengal Sales Tax Act, 1994 (West Ben. Act XLIX of 1994.) , during the period of three years preceding the appointed day.(2)If the application referred to in sub-section (1) filed by a dealer is found to be in order and the tax according to the declaration have been paid, the prescribed authority shall grant registration to such dealer within thirty days from the date of receipt of such application.(3)The registration certificate issued under sub-section (2) shall be effective from the date of order granting such registration:Provided that where the dealer makes an application together with the declaration and receipted challans showing payment of tax and such application is not disposed of by the registered in authority within thirty days from the date of receipt of such application, the dealer shall be deemed to have been registered on expiry of such period.(4)Notwithstanding anything contained in section 64, a dealer foe has made an application under sub-section (1) shall not be entitled to issue tax invoice referred to in clause (48) of section 2 of the Act, during any period prior to the date of the order granting such registration.]
