Registration and Enrolment

(1) Every employer liable to pay tax under this Act shall obtain a certificate of registration from the prescribed authority in the prescribed manner. (2) Every person liable to pay tax under this Act, other than a person earning salary or wage, in respect of whom the tax is payable by his employer, shall obtain a certificate of enrolment from the prescribed authority in the prescribed manner. Provided that, a person who is not an employer, but is liable to pay tax under the provisions of sub-section (2) of section 3 shall also obtain a certificate of enrolment from the prescribed authority. (3) Every employer or person required to obtain a certificate of registration or enrolment shall, within 30 days of his becoming liable to pay tax, make an application in the prescribed form to the prescribed authority. (4) The prescribed authority shall, after such enquiry as may be necessary, and upon being satisfied that the application is in order, grant a certificate of registration or enrolment in the prescribed form to the applicant. (5) Where an employer or a person liable to registration or enrolment willfully fails to apply for a certificate of registration or enrolment within the time specified in sub-section (3), the prescribed authority may, after giving him a reasonable opportunity of being heard, impose a penalty, not exceeding Rs. 50 per day of delay and direct him to get registered or enrolled to pay the tax. (i) The aforesaid penalty amount shall be deposited in the Government treasury. (ii) The receipt of the Government treasury, after being produced before the prescribed authority, would be accepted as proof of payment of penalty. (1) The Tax levied and collected under this Act, shall be appropriated into the "Welfare Fund", as created under clause (v) of Section 2 of this Act. (2) The tax payable under section 3 and 5 shall continue to be levied till such time as is required to provide the welfare of the schedule tribes, schedule castes and weaker sections of the State. (3) The proceeds of the "Welfare Fund" shall be utilized exclusively for the welfare of the schedule tribes, schedule castes and weaker sections of the State. (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 prescribe the manner of disbursement of the welfare fund for the purposes as carried out in this section.