Registration of dealers

(1) Every dealer liable to pay tax under this Act shall get himself registered under the provisions of the Jharkhand Value Added Tax Act, 2005 as per the procedure laid down under Section 25 of the Act. (2) Every dealer required to be registered under Section 3 of this Act shall make an application for registration in such form and in such manner as may be prescribed to the prescribed authority. (3) The registering authority, after following the procedure as prescribed, shall grant a registration certificate to the dealer in the specified form, providing: (a) Date of commencement of business and such other particulars as required for the purpose of this Act. (b) Registered office or place of business of the dealer. (c) Documents and other evidence relating to the business activities, etc. (d) Registration status, certificate and the nature of business. (4) Where a dealer has more than one place of business within the State, he shall apply for a single registration certificate covering all such places of business. (5) The registration certificate granted under this section shall be displayed by the dealer at a conspicuous place at his principal place of business. (1) Subject to the other provisions of this Act, there shall be levied and collected an entry tax on the entry of scheduled goods into any local area for consumption, use or sale therein, at such rate not exceeding twenty percent as may be specified by the State Government by notification in the Official Gazette, and different rates may be specified for different scheduled goods or different classes of local areas. (2) The tax shall be leviable on the value of the scheduled goods and shall be paid by every dealer who brings or receives such goods into a local area for consumption, use or sale therein. (3) For the purposes of this Act, the expression 'value of scheduled goods' shall mean the purchase value of such goods, and where the purchase value is not ascertainable, the value of the scheduled goods shall be determined in the manner as may be prescribed. (4) The tax shall be paid by the dealer in such manner and within such time as may be prescribed. (5) Where any scheduled goods are imported into any local area for consumption, use or sale therein, the tax shall be paid by the importer in the manner as may be prescribed. (1) The Entry Tax levied and collected under this Act, shall be appropriated into the "Fund", as created under clause (f) of Section 2 of this Act. (2) The tax payable under section 5 shall continue to be levied till such time as is required to provide and improve the infrastructure within the State; such as power, road, market condition etc. with a view to facilitate better market condition for trade, commerce and industry. (3) The proceeds of the "Fund" shall be utilized, exclusively for the development of trade, commerce and industry in the State of Jharkhand, which shall include the following:- (a) as sold by any the registered dealer(s). (b) consumed or used by the ministry of defence and the units of the Border Security Force; (c) consumed or used for any purpose which the State Government may exempt, by notification in this behalf, declare to be a public purpose and such exemptions may be subject to such conditions and restrictions, as may be specified in the said notification. (d) consumed or used by any person and who possesses a tax invoice, when purchased by him from registered dealer(s) of the State. (1) The Entry Tax levied and collected under this Act, shall be appropriated into the "Fund", as created under clause (f) of Section 2 of this Act. (2) The tax payable under section 5 shall continue to be levied till such time as is required to provide and improve the infrastructure within the State; such as power, road, market condition etc. with a view to facilitate better market condition for trade, commerce and industry. (3) The proceeds of the "Fund" shall be utilized, exclusively for the development of trade, commerce and industry in the State of Jharkhand, which shall include the following:- (a) as sold by any the registered dealer(s). (b) consumed or used by the ministry of defence and the units of the Border Security Force; (c) consumed or used for any purpose which the State Government may exempt, by notification in this behalf, declare to be a public purpose and such exemptions may be subject to such conditions and restrictions, as may be specified in the said notification. (d) consumed or used by any person and who possesses a tax invoice, when purchased by him from registered dealer(s) of the State. (a) construction, development and maintenance of roads and bridges for linking the market and industrial areas co their hinterlands, (b) providing finance, aids, grants and subsidies to financial, industrial and commercial units, (c) creating infrastructure for supply of electrical energy and water ,supply to industries, marketing and other commercial complexes (d) creation, development and maintenance of other infra-structure for the furtherance of trade, commerce and industry in general." (4) The State Government shall, by a notification issued in this behalf, specify the manner of deposit of tax under appropriate Heads of Accounts or in such bank account as notified in this behalf. (5) The State Government by a notification shall form a 'high level committee, which shall determine the manner of disbursement of the fund for the purposes as carried out in this section.