Registration

(1) No proprietor, who is liable to pay tax under this Act, shall provide luxury in a hotel or banquet hall, unless he is registered under this Act. (2) Every proprietor, required to be registered under sub-section (1), shall make an application for registration to the Commissioner, within a period of thirty days from the date, when such proprietor becomes liable to pay tax under this Act alongwith such fee and in such manner, as may be prescribed. (3) If the Commissioner is satisfied that the application made under sub-section (2), is in order, he shall, in accordance with such manner, as may be prescribed, register the proprietor and grant him a registration certificate in such form, as may be prescribed: Provided that if the Commissioner is satisfied that the particulars, contained in the application, are not correct or are incomplete or that any evidence or information, required for registering the proprietor, is not furnished, he may, after making an inquiry and giving the proprietor an opportunity of being heard, reject the application for reasons, to be recorded in writing. However, after furnishing the required information or correcting the application, as desired by the Commissioner, the proprietor may submit a fresh application for registration in accordance with the provisions of this Act and the rules made thereunder: Provided further that during the pendency of an application for registration, the proprietor shall file return and pay the due amount of tax in such manner, as may be prescribed.