Registration of dealers

Registration of dealers .-

1. (1) No dealer shall, while being liable to pay tax under this Act, carry on business as a dealer unless he has been registered and possesses a registration certificate [:I Provided that nothing herein shall apply to a dealer who deals exclusively in such goods on which tax has been proved to have been levied at the first stage of the sale thereof under sub-section (2) of section 6 and that such a dealer is not the first selling dealer in respect of those goods in the State of Himachal Pradesh: Provided further that the dealer referred to in the preceding proviso maintains proper accounts in respect of his business and possesses and furnishes to the Assessing Authority, the certificate referred to in sub-section (2) of section 6, in the prescribed manner, to the effect that the tax on the sales of such goods has been paid at the first stage of sale thereof.]
2. (2) Every dealer required by sub-section
3. (1) to be registered shall make application in this behalf in the prescribed manner to the prescribed authority.
4. (3) If the said authority is satisfied that an application for registration is in order, he shall, in accordance with such rules and on payment of such fees as may be prescribed, register the applicant and grant him a certificate of registration in the prescribed form which may specify the class or classes of goods for the purposes of sub-clause (ii) of clause (a) of sub-section (3) of section 6.
5. (4) The Commissioner or the prescribed authority may, from time to time, by order, amend, suspend or cancel any certificate of registration on-
   • (a) information furnished under section 25; or
   • (b) information received that the dealer has violated any provision of this Act or rules made thereunder; or
   • (c) any other sufficient clause including misuse of the certificate or cessation of liability to payment of tax under this Act: Provided that no order affecting any person adversely shall be made under this sub-section without affording him a reasonable opportunity of being heard.
6. (5) When any dealer has paid the amount of penalty imposed under section 35 in respect of any contravention of sub-section (1) of this section, the Commissioner or the prescribed authority shall register such dealer and grant him a certificate of registration and such registration shall take effect as if it had been made under sub-section (3) of this section on the dealer's application.
   • (a) any business in respect of which certificate has been granted upon application made under sub-section (1) has been discontinued or transferred. or
   • (b) the gross turnover of any such business has during each three consecutive years failed to exceed the taxable quantum, or
   • (c) the certificate of registration granted under the Central Sales Tax Act, 1956, to a dealer liable to pay tax by virtue of the provisions of section 5 but who is not otherwise liable to pay tax under section 4 has been cancelled, the Commissioner or the prescribed authority shall cancel the registration and the cancellation shall come into force after the expiry of such period as may be prescribed.