Registration

Tax2005147 sections

Statutory text

(a) On the day the application for grant of a registration certificate as required by sub-section (1) or sub-section (2) is received, the said authority shall grant the applicant a registration certificate in the prescribed form.
(b) After issue of the registration certificate on application referred to in clause (a), the commissioner shall verify the particulars given in the application in such manner as may be prescribed.
(c) If the commissioner on verification under clause (b) is satisfied that the particulars given by the applicant in his application are incorrect or that the applicant has misrepresented certain facts, he shall, after giving the applicant an opportunity of being heard and recording the reasons in writing, cancel the registration certificate issued to the applicant under clause (a) in accordance with the provisions of clause (c) or clause (e) of sub section (10) from the date of its issue, not later than thirty days of the date of receipt of the application.

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