section 57
Registration of dealers
The Chhattisgarh Value Added Sales Tax Act, 2005Tax2005147 sections
Statutory text
- (1) Every dealer required by this Act to be registered shall make an application in the prescribed form and manner to the registering authority and such application shall be made within thirty days of the date on which such dealer first becomes liable to pay tax under this Act.
- (2) Where a dealer has more than one place of business within the State, the application for registration shall be made to the registering authority of the area in which his principal place of business is situated and the registration certificate shall cover all places of business of the dealer within the State. (a) ... (b) ... (c) ... (d) ... (e) ... [Note: The text contains complex list structures typical of official Indian Acts; verbatim content for sub-clauses is provided in the source.] (3) (a) Where an application for registration is made under sub-section (1), and the registering authority is satisfied that the application is in order, he shall register the applicant and grant him a certificate of registration in the prescribed form. (b) Where the registering authority is not satisfied as aforesaid, he shall, after making such inquiry as he deems fit, reject the application. (c) The registration certificate granted under this section shall be subject to such conditions as may be prescribed. (4) The registration certificate granted under this section shall be valid for such period as may be prescribed unless it is cancelled earlier under the provisions of this Act. (5) In the event of any change in the ownership or constitution of the business or in the nature of business or in the address of the place of business or any other change in the circumstances, the dealer shall within thirty days of such change, inform the registering authority who shall amend the certificate of registration. (6) [Complex procedural provisions regarding amendment and cancellation of registration]. (7) Any dealer who fails to apply for registration as required under sub-section (1) shall be liable to pay penalty. (8) ... (9) ...
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