Section 10 in Himachal Pradesh General Sales Tax Act, 1968
10. Provisional registration.
(1)Any person intending to establish a business in the [State of Himachal Pradesh] [Substituted for the words 'Union Territory of Himachal Pradesh' by A.O. 1973.] for the purpose of manufacturing goods of a value exceeding ten thousand rupees a year for sale may, notwithstanding that he is not liable to registration under section 8, apply to the assessing authority in the prescribed form for provisional registration under this Act.(2)If the assessing authority, after making such inquiry as it may consider necessary, is satisfied as to the bona fide intention of the person making the application, it may grant a provisional certificate of registration in the prescribed form and under such conditions as may be prescribed.(3)Every person who has been granted a provisional certificate of registration under this section shall, for so long as such certificate is in force, be liable to pay tax under this Act [:] [The sign '.' at the end of sub-section (3) Substituted by '.' vide H.P. Act No. 15 of 1986 (Sec. 5).][Provided that the assessing authority may, on application made in this behalf accompanied by a fee, not exceeding fifty rupees, as may be prescribed, for reasons to be recorded in writing, extend the period specified in the certificate of registration.] [Proviso added vide H.P. Act No. 15 of 1986 (Sec. 5).](4)A provisional certificate of registration granted under this section shall be in force for such period as may be specified therein or until a certificate under section 8 is granted and the provisions of sub-section (4) of section 8 shall, so far as may be, apply to any such provisional certificate of registration.(5)If a person who has been granted a provisional certificate of registration under this section fails to establish the business within the period specified in the provisional certificate of registration or fails to comply with any of the conditions specified therein, he shall be liable, by order of the assessing authority, to pay a penalty equivalent to one half of the amount of tax which would have been payable by him in respect of all the purchases of goods made by him within the period specified in the certificate as if he had not been registered under this section.
