Registration Enrolment

(1) Every principal officer of employer (not being an officer of the Government) liable to pay tax under sub-section (2) of section 3 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 wages in respect of whom the employer is required to obtain a certificate of enrolment from the prescribed authority) shall obtain a certificate of enrolment from the prescribed authority in the prescribed manner. (3) Every employer or person required to obtain a certificate of registration or enrolment shall within ninety days from the date of come into force of this Act or if he was engaged in any profession trade, calling or employment on that date, within ninety days of his becoming liable to pay tax, or, in respect of any person referred to in sub-section (2), within ninety days of his becoming liable to pay tax at a rate higher or lower than the one mentioned in his certificate of enrolment apply for a Certificate of registration or enrolment, or a revised certificate of enrolment, as the case may be, in the prescribed form, and prescribed authority shall, after making such enquiry as may be necessary within thirty days of the receipt of the application, grant him such certificate if the application is in order. The application, if not in order, shall be rejected. (4) The prescribed authority shall mention in every certificate of registration or enrolment, the amount of tax payable by the holder according to the Schedule to this Act and the date by which it shall be paid, and such certificate shall serve as a notice of demand for the purposes of sub-section (4) of section 15. (5) Where a principal officer or an employer or a person liable to registration or enrolment, wilfully fails to apply for such certificate as provided in sub-section (3), the prescribed authority may after giving him a reasonable opportunity of being heard, impose upon him a penalty not exceeding rupees twenty for each day of delay in case of an employer and not exceeding rupees five for each day of delay in case of others. (6) Where a principal officer or an employer or a person liable to registration or enrolment has deliberately given false information in any application submitted under this section, the prescribed authority may after giving him a reasonable opportunity of being heard, impose upon him a penalty not exceeding rupees one thousand.