Section 3(1) in The Central Sales Tax (Orissa) Rules, 1957
(1)When an application for registration under Sub-section (1) or Sub-section (2) of Section 7 of the Act is made by a dealer within thirty days from the date on which he becomes liable to pay tax under the Act, the officer authorised to grant certificate of registration after making such enquiry as he may think necessary after being satisfied that the applicant has correctly given all the required information and the application is in order and the [fee of rupees twenty-five] per registration has been duly paid and the security, if any, demanded for good and sufficient reasons under Sub-rule (2) of this rule is fully paid, shall grant the certificate of registration with effect from the date of commencement of such liability :Provided that before an application for registration is rejected for nonpayment of the security required to be paid under Sub-rule (2) of this rule, the dealer shall be given an opportunity of being heard.
