Registration of dealers

Registration of dealers.—(1) No dealer who is liable to pay tax under this Act, shall, after the commencement of 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 the dealer shall be eligible to be registered if he has started the business of transfer of property in goods involved in execution of works contract for first time in Delhi.

1. (2) Where on application made by a dealer in the prescribed form, the Commissioner, after making such enquiry, as he may deem fit for the purpose of the provisions of the Act and the rules, is satisfied that the dealer is eligible for registration, he shall grant him a certificate of registration in the prescribed form, which shall take effect from the date on which registration certificate took effect until it is cancelled, notwithstanding the date of the grant of such certificate of the Commissioner.
2. (3) The application for registration shall contain such particulars as may be prescribed.