section 11
Registration
The Delhi Sales, Tax on Works Contract Act, 1999Civil199918 sections
Statutory text
- (1) No dealer shall, while being liable to pay tax under this Act, execute or continue to execute a works contract, unless he possesses a valid certificate of registration as provided by this Act: Provided that it shall be lawful for the dealer to execute or continue to execute a works contract if the dealer has applied for registration within the prescribed time. (2) Every dealer required to possess a certificate of registration shall apply in such manner and to such authority as may be prescribed. (2) [Provision 2 - Renumbered from sub-section (2)] Where on application made by a dealer in the prescribed form, the Commissioner, after making such enquiry as he deems fit and proper, is satisfied and issues a certificate in the prescribed form to the effect that such dealer is not liable to pay tax under section 5 or that he has paid tax payable by, or due from him under that section, or has undertaken to register itself and to comply the provisions of the Act and the Rules, payment may, notwithstanding anything contained in sub-section (4), be made to such dealer for execution by him of a works contract referred in section 5 on production by his of such certificate of the Commissioner. (3) The application for the certificate required under sub-section (1) shall be made by the contractor or dealer to the Commissioner and shall be in such form and shall contain such particulars as may be prescribed. (3) [Provision 3 - Renumbered from sub-section (3)] The provisions of section 18 of the Delhi Sales Tax Act and Rules framed thereunder as regards security shall apply to a dealer under this Act mutatis mutandis. (4) If the authority, after such enquiry as it deems fit, is satisfied that an application for registration is in order, it shall register the applicant and issue to him a certificate of registration in the prescribed form. (5) The authority may, after considering the time, the certificate of registration. (6) If any person, upon an application made by him, has been registered as a dealer, and thereafter it is found that he ought not to have been so registered under the provisions of this section, he shall be liable to pay tax on his sales made from the date on which his registration certificate took effect until it is cancelled, notwithstanding that he may not be liable to pay tax under section 3. (7) Where a registered dealer discontinues, transfers or otherwise disposes of his activity of execution of works contract or the turnover of sales of such a registered dealer has, during any year, not exceeded the limits specified in section 3 and on an application made for cancellation of his registration certificate, the prescribed authority may cancel the registration with effect from such date as it may fix in accordance with the rules. (8) Where the Commissioner is satisfied that a registered dealer has discontinued, transferred or otherwise disposed of the activity of execution of works contract and the dealer has failed to apply under sub-section (6) for cancellation of registration, the Commissioner may, after giving the dealer a reasonable opportunity of being heard, cancel the registration with effect from such date as he may fix to be the date on which the said activity has been discontinued, transferred or otherwise disposed of, as the case may be: Provided that the cancellation of certificate of registration on an application of the dealer or otherwise shall not affect the liability of the dealer to pay the tax (including any interest and penalty) due for any period upto the date of cancellation whether such tax (including any interest and penalty) is assessed before the date of cancellation but remains unpaid, or is assessed thereafter.
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