Registration of dealers

Every dealer who is liable to pay tax under this Act shall get himself registered in the manner as may be prescribed. A dealer, who is already registered under the Jharkhand Value Added Tax Act, 2005, may be granted registration under this Act in the manner prescribed. Any asscssee or person, who is liable to pay tax under this Acr for any advertisement done on behalf of other person for payment or for any other valuable consideration, may recover the amount of tax payable by him from such other person in respect of advertisement done on his behalf.