Provisional registration of intending manufacturers

The Chhattisgarh Value Added Sales Tax Act, 2005

Tax2005147 sections

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Statutory text

(1) Any person intending to establish a business in the State for the purpose of manufacturing goods for sale of value exceeding rupees one lac in a year and who is registered with the Industries Department of the state Government for establishing a small scale industrial unit in the state or who is issued a license wherever necessary or has sent a memorandum of information to the Central Government to establish a new industrial undertaking in the State under the provision of the Industries (Development and Regulation) Act, 1951 (No. 65 of 1951) may, notwithstanding that he is not liable for registration under section 16, make an application to the commissioner in such form and manner as may be prescribed, accompanied by a satisfactory proof of payment of registration fee of rupees five hundred in that behalf for grant of a provisional registration certificate under this Act. (2) On the day the application is received the said authority shall grant the applicant a provisional registration certificate in the prescribed form. (3) The provisional registration certificate granted under sub-section (2) shall take effect from the date on which the person had applied for registration and notwithstanding the provisions of section 4 every person who has been granted a provisional registration certificate under this section shall during the period from such date till such certificate remains in force, be liable to pay tax under this Act. (4) A provisional registration certificate granted under this section shall be in force for such period as may be specified therein and the provisions of sub-sections (9) and (11) of section 16, shall, so far as may be, apply in respect thereto. Provided that the commissioner on an application made by the holder of such certificate before the expiry of the period of validity mentioned in the certificate, may for reasons to be recorded in writing, extend the period specified in the provisional registration certificate by a further period not exceeding six months on each occasion.

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