Vidhi Codex

section 34

Registration

The Maharashtra Sales Tax Act, 1979
Tax1979106 sections6 chapters
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Chapter IV REGISTRATION, AUTHORIZATION, RECOGNITION AND PERMIT

Statutory text
  1. (1) No dealer shall, while being liable to pay tax under section 3 or under sub-section (6) of section 30, carry on business as a dealer, unless he possesses a valid certificate of registration as provided by this Act : Provided that, the provisions of this sub-section shall not be deemed to have been contravened, during the period from the date of application for registration in this section provided, within the prescribed time or, as the case may be, within the period specified in sub-section (6) of section 30 till the date of the grant of registration certificate.
  2. (2) Every dealer, required by sub-section (1) to possess a certificate of registration, shall apply in the prescribed manner, to the prescribed authority.
  3. (3) On receipt of application, the prescribed authority may conduct such enquiry as it deems fit and may also call for such evidence and information as may be necessary and if the said authority is satisfied after considering the evidence and information that an application for registration is in order, it shall register the applicant and issue to him a certificate of registration in the prescribed form and such registration certificate shall be exhibited in the manner prescribed in this behalf.
  4. (4) When the prescribed authority is satisfied that the particulars contained in the application are not correct and complete, or that the information called for is not furnished, he shall reject the application for registration for reasons to be recorded in writing : Provided that, no application shall be rejected under this sub-section unless the applicant is given a reasonable opportunity of being heard.
  5. (5) The prescribed authority may, on its own motion, for reasons to be recorded in writing, or after considering any information furnished under any provisions of this Act or otherwise received by it, amend, from time to time, any certificate of registration: Provided that, no such amendment which will adversely affect any person shall be made unless such person is given a reasonable opportunity of being heard.
  6. (6) If any person upon an application made by him has been registered as a dealer under this section, and thereafter it is found that he ought not to have been so registered under the provisions of this section, he shall be liable to pay tax on his sales or purchases made from the date on which his registration certificate took effect until it is cancelled notwithstanding whether he is a dealer or not or is a dealer not liable to pay tax under section 3 or sub-section (6) of section 30.
  7. (7) Where—
    • (a) any business, in respect of which a certificate of registration has been issued under this section, has been discontinued, or has been transferred or otherwise disposed of, or
    • (b) neither the turnover of sales nor the turnover of purchases of a Registered dealer has during any year exceeded the relevant limit specified in sub-section (4) of section 3, and the dealer applies in the prescribed manner for cancellation of his registration the prescribed authority shall cancel the registration with effect from such date as it may fix in accordance with the rules : Provided that, where the Commissioner is satisfied that any business in respect of which a certificate has been issued under this section has been discontinued or transferred or disposed of and the dealer has failed to apply as aforesaid for cancellation of registration, the Commissioner may, after giving the dealer a reasonable opportunity of being heard, cancel the registration with effect from such date (which shall not be earlier than five years from the date of order of cancellation) as he may fix to be the date from which the business has been discontinued or transferred or disposed of, as the case may be; and thereupon such dealer shall surrender the certificate of registration to the Commissioner within 7 days from the date of receipt of the order by him. The order of such cancellation shall be published in the prescribed manner: Provided further that, for the purposes of this Act, such dealer shall not be deemed to be a Registered dealer under this Act with effect from the date of cancellation so fixed : Provided also that, the cancellation of a certificate of registration on an application of the dealer or otherwise, shall not affect the liability of the dealer to pay the tax (including any interest, amount forfeited and penalty) due for any period prior to the date of cancellation and the interest due on such tax upto the date of payment thereof, whether such tax (including any interest, amount forfeited and penalty) is assessed before the date of cancellation but remains unpaid, or is assessed thereafter. (8)
    • (a) The Commissioner shall, after such date as may be notified by the State Government by an order published in the Official Gazette, prepare a list of all the Registered dealers within such period as may be specified in such order. Such list shall contain such particulars and shall be maintained in such manner as may be prescribed.
    • (b) Any Registered dealer may make an application in the prescribed form, accompanied by the prescribed fees, for a certified copy of any extract from such list to the Commissioner who shall furnish such copy to the Registered dealer by post or hand delivery.

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