Registration of Dealers

(1) Every dealer liable to pay cess under this Act shall apply, within 45 days of his becoming so liable to the prescribed authority for registration; (2) No dealer liable to pay cess under this Act, shall sell or procure and purchase goods unless he is in possession of a valid registration certificate granted to him by or on behalf of the prescribed authority or has applied for such registration within the time specified in sub-section (1) and his application is pending or disposed of by the said Authority; (3) The prescribed authority shall, after such enquiry as it may deem fit, grant registration to such dealer as may be specified, to such dealer: Provided that the said authority may demand such security as may be prescribed to ensure the due payment of cess; Provided further that where a notification is issued under the Act, requiring any person or class of persons to get registered, such person or class of persons shall notwithstanding anything contained in the earlier provision, apply for and be registered within the time specified in the notification, not exceeding 30 days; Provided that the said authority may vary or on an application by the dealer for reasons to be recorded in writing, waive or reduce the penalty if it is satisfied that the delay is on account of any reason beyond the control of the dealer.