Registration

Registration.

1. (1) Every dealer liable to pay tax under this Act shall obtain a certificate of registration from such authority, in such manner and within such period as may be prescribed.
2. (2) Every dealer required to obtain a certificate of registration under sub-section
3. (1) shall make an application in the prescribed form to the prescribed authority.
4. (3) If the prescribed authority is satisfied that the application is in order, he shall, in accordance with such rules as may be prescribed, grant a certificate of registration to the applicant.
5. (4) A certificate of registration granted under this section may be amended or cancelled in accordance with the prescribed rules.