Registration

Registration

1. (1) No manufacturer, registered stockist or importer shall, while being liable to pay tax under this Act, carry on business as a manufacturer, registered stockist or importer unless he is in possession of a valid certificate of registration as provided under this Act.
2. (2) Every manufacturer, registered stockist or importer liable to pay tax under this Act shall apply for registration in the prescribed manner to the prescribed authority.
3. (3) If the prescribed authority is satisfied that the application is in order, he shall register the applicant and grant him a certificate of registration in the prescribed form.
4. (4) A certificate of registration granted under sub-section
5. (3) shall be valid for such period as may be prescribed and may be renewed from time to time.
6. (5) The prescribed authority may, after giving the holder of a certificate of registration a reasonable opportunity of being heard, cancel or amend the certificate of registration for reasons to be recorded in writing.