Registration and enrolment

(1) Every employer, not being an officer of Government, liable to pay tax under section 6 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 tax is payable by his employer), shall obtain a certificate of enrolment from the prescribed authority in the prescribed manner. (3) Every employer required to obtain a certificate of registration or every person required to obtain a certificate of enrolment, as the case may be, shall, within ninety days of his becoming liable to pay tax, apply for a certificate of registration or enrolment, as the case may be, to the prescribed authority in the prescribed form, and the prescribed authority shall, after making such inquiry as may be necessary, within thirty days of the receipt of the application, grant him such certificate, if the application is in order: Provided that the time period for grant of registration by the prescribed authority shall be six months in the first year from the commencement of this Act. (4) Any person who is liable to pay tax or who is granted registration under sub- section (1) or sub-section (2) under this Act from any particular date shall also be liable after the grant of such registration, for tax for the period prior to such date during which he was liable to pay tax under this Act. (5) The prescribed authority shall mention in every certificate of registration or certificate of enrolment the amount of tax payable by the holder according to the Schedule, and the date by which it shall be paid, and such certificate shall serve as a notice of demand for purposes of section 15. (6) The prescribed authority may, from time to time, amend any certificate of registration or certificate of enrolment in accordance with the information furnished under section 8 or section 9, or, after providing an opportunity of being heard, on the basis of information received otherwise. (7) Where an employer or a person liable to registration or enrolment fails without reasonable cause to apply for such certificate within the required time, the prescribed authority may, after giving him a reasonable opportunity of being heard, impose a penalty not exceeding rupees twenty-five for each day of delay in case of an employer and not exceeding rupees ten for each day of delay in case of others. (8) Where 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 a penalty not exceeding rupees one thousand. (9) The prescribed authority shall, after making such inquiry as it may deem necessary and after giving the employer or the person, as the case may be, an opportunity of being heard, fix the date on and from which such employer or person shall become liable to pay tax under this Act.