(1)Every dealer liable to get registration and pay tax under this Act shall get himself registered in the prescribed manner.(2)Every dealer required under sub-section (1) to be registered, shall make an application in this behalf in the prescribed manner and time to the authority competent to grant registration.(3)[ Where the said authority is satisfied that the application for registration is complete in all respects in accordance with such rules as may be prescribed and is accompanied by a proof of payment of [such fee as may be notified by the State Government from time to time] [Substituted by Rajasthan Act No. 8 of 1998, w.e.f. 31-7-1998.], he shall register the applicant and grant him a certificate of registration in the prescribed form, subject to the provisions of sub-section (5)].(4)[(a) The certificate of registration so granted shall not be transferable and shall remain in force, for a period of five assessment years from the year in which registration takes place. However, where the dealer has already been registered prior to the commencement of the Rajasthan Finance Act, 2001 (Act No. 5 of 2001), his registration certificate shall remain in force upto 31-03-2005 unless it is cancelled in accordance with the provisions of this Act.(b)The registration may be renewed for a further period of five assessment years on payment of such fee as the Government may prescribe from time to time. The dealer shall deposit the prescribed fee before the expiry of the period of registration certificate, failing which the registration shall terminate.(c)the registration authority may, on being satisfied that there were sufficient reasons for the delay in depositing the renewal fee, renew the registration on payment of a late fee of rupees one hundred for each year or part thereof of delay.(d)Notwithstanding anything contained in this section, the registration granted under sub-section(3) or renewed under this sub-section may be cancelled at any time in accordance with the provisions of this Act.](5)Subject to the provisions of Section 3, the certificate of registration shall be granted from the date of the commencement of the business as declared by the dealer in the application for registration, subject tot he satisfaction of the authority competent to grant registration.(6)When a dealer, who is liable to get registration, does not make application under sub-section (1), the authority competent to grant registration, after affording an opportunity of being heard to such dealer shall grant him a certificate of registration from such date as may be determined by such authority, and such registration shall take effect as if it has been granted under subsection(3).(7)The authority competent to grant registration or the assessing authority, as the case may be, after affording reasonable opportunity of being heard, may amend or cancel any certificate of registration.
