Registration and enrolment.

1. (1) Every employer, not being an officer of the State

Government or the Central Government, liable to deduct tax under section 5 shall be granted a registration number by the Tax assessing authority in the prescribed manner.

1. (2) Every Tax assessee liable to pay tax under this Act, other than a person earning salary or wages in respect of whom the tax is payable by his employer, shall be granted an

enrolment number by the Tax assessing authority in the prescribed manner.