Registration.

Tax201121 sections

Statutory text

(1) Whoever generates electricity in the State shall be required to apply for and obtain a registration certificate from the Collector of Green Cess: Provided that the collector may, subject to such conditions as may be prescribed, grant exemption from obtaining the registration to a person or to a class of persons having regard to the provisions of sub-section (4) of section 3. (2) The application for the registration shall be made in such form and within such period as may be prescribed. (3) On receipt of an application for registration under sub-section (2), the Collector on its satisfaction, may issue a certificate of registration in such form as may be prescribed.

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