Registration

Every importer, who is liable to pay tax under sub- section (2) of section 3 of this Act shall be liable to be registered under this Act, in such manner, on payment of such fee and within such period, as may be prescribed: Provided that if such importer is registered under the Himachal Pradesh Value Added Tax Act, 2005 (12 of 2005), he shall be deemed to have been registered under this Act. CHAPTER-III RETURN, ASSESSMENT, PAYMENT, RECOVERY AND COLLECTION OF TAX