Registration

10.

1. (1) Every hotelier or proprietor liable to pay tax under this Act shall obtain registration certificate from the appropriate Commercial Tax Officer or any other officer authorised by the Commissioner in this behalf in such manner and form as may be prescribed.
2. (2) Every hotelier or proprietor required to obtain a registration certificate shall within sixty days from the date of commencement of this Act or if he was not carrying on business on that date shall within thirty days of his becoming liable to pay tax, apply for grant of a registration certificate.
3. (3) Where a hotelier or proprietor required to obtain a registration certificate under sub-section
4. (1) fails to apply for the same within the time specified in sub-section (2), the appropriate Commercial Tax Officer or any other officer authorised by the Commissioner in this behalf may, after giving him a reasonable opportunity of being heard, direct him to pay by way of penalty a sum not exceeding five thousand rupees, subject to a minimum of five hundred rupees.
5. (4) A registration certificate granted on application made within the period specified in sub-section
6. (2) shall be valid from the date of liability. A registration certificate granted on an application made after such period shall be valid from the date of application.
7. (5) Every hotelier who at the commencement of this Act holds a registration certificate under the provisions of the Act repealed by this Act shall, on such commencement, be deemed for all purposes of this Act to be a hotelier registered and holding a registration certificate under this section.
8. (6) The provisions of section 17 of the Vat Act and the rules made thereunder so far as they relate to the amendment and cancellation of registration certificates granted under Vat Act shall mutatis mutandis apply to the registration certificates granted under this section.