Section 19 in Daman and Diu Value Added Tax Regulation, 2005
19. Registration.
(1)An application for grant of certificate of registration shall, be made in the prescribed form, within such time, and containing such particulars and information and be accompanied by such fee, security and other documents as may be prescribed.(2)The Administrator may, by order to be published in the Official Gazette, specify certain classes of persons who may not be required to furnish a security.(3)Where -(a)an applicant furnishes, in the prescribed manner, the security for the amount as may be prescribed; and(b)all requirements and provisions of this Regulation for grant of certificate of registration have been complied with,such applicant shall be granted a certificate of registration under this Regulation.(4)Where the certificate of registration has not been granted to the applicant within fifteen days from the date on which the application is made, the Commissioner shall, after making such inquiries as he deems fit, either -(a)grant certificate of registration forthwith to the applicant; or(b)issue a notice to the applicant, clearly stating the grounds on which his application is proposed to be rejected and allowing him to show cause in writing, within further fifteen days, why his application should not be rejected:Provided that where the certificate of registration has not been granted to the applicant or such applicant has not been issued a notice by the required date, the applicant shall be deemed to be registered for the purposes of this Regulation, and the Commissioner shall grant a certificate of registration to such applicant.(5)Where the applicant submits a reply to the notice, under clause (b) of sub-section (4), the Commissioner may, either accept the application and grant a certificate of registration to the applicant, or reject the application for reasons to be recorded in writing.(6)If the applicant fails to submit any reply to the notice issued under clause (b) of sub-section (4) within the stipulated time, the application for grant of certificate of registration shall stand rejected.(7)Where a registered dealer has furnished a security as a condition for grant of certificate of registration, such security shall be necessary for the continuance in effect of the certificate of registration, unless otherwise provided by the Commissioner.
