Registration of persons liable for tax deduction at source.

Every person, liable for deduc,ion of tax at source under section 27 shall obtain a certificate of registration from 1he commissioner in such manner and fom1 as may be prescribed. (2) Every person required to obtain a cer.:ificate of reg1strat10n under sub-section (1), shall, within 30 days of his becoming liable to pav tax under this Act, apply for the certificate of registration to the corn.niission':'.r. in the prescribed form and that authority sha!L after such inqnir:, :1s it considers necessary. \\ ithin 30 days of foe receipt of application. ir the appiication is in order, grant certificate of registration (3) Where a person liable for registration h,1s faiied to appl.\ for such certificate. within the time specified in sub-section (2). the commissioner may, afic'r gi\\·ing him a reasonable opportunity of being heard. impose penalty not exceeding one hundred rupees for each day of delay subject to a. maximum of fiw thot1sand rupees . (-t) Where a person liable for registration has given false infomiation in any applicaticr, submitted under this section, the commissioner may, after giving him a reasonable opportunity of being heard, impose a penalty not exceeding five hundred rupees .