section 10
Registration of dealers, etc.
The Tashi Namgyal Academy Board Act, 1983General198324 of 25 sections available7 chapters
Chapter 1V o
Statutory text
- (1) Every dealer liable to pay tax under this Act shall Registration of apply, within 30 days of his becoming so liable, to the dealers. prescribed authority for registration under this Act.
- (2) No dealer liable to pay tax under this Act, shall sell or 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 regis- tration within the time specified in sub-section (1) and ‘ his application has not been finally disposed of by the said authority.
- (3) The prescribed authority may, on receipt of application in the prescribed form from a dealer for registration, and on being satisfied that the application is in order, grant registration from such date as may be specified, to such dealer: Provided that the said authority granting the certifi s cate may demand such security from the dealer as may be prescribed before the registration is granted to him: % Provided further that no application for registration . made by a dealer shall be refused, or partly granted un- less he has been given a reasonable opportunity of being heard before the order is passed. 4) If the prescribed authority is satisfied that a dealer liable to pay tax under this Act has failed to apply for and get himself registered, it may, by a notice in writing, k dircet the dealer to apply for and get himself registered within 15 days of the service of the notice, failing which the dealer shall be liable to pay a penalty of rupees tw- enty-five for each day's delay after the expiry of the said period of 15 days: Provided that the said authority may, on an application E by the dealer and for reasons to be recorded in writing, reduce or waive the penalty, if it is satisfied that the de- a lay has been caused by reasons beyond the control of the a dealer. he (5) The registration certificate shall be in the preseribed " form and contain such particulars as may be prescribed. The prescribed authority may on its own motion for re— sons to be recorded in writing or on an application by the dealer, cancel, vary, modify, or amend any registra— tion ccitificate granted under sub-section 5: Provided that a registration certificate shall cease to be in force when the dealer has ceased to be liable to pay tax under this Act or his business has been closed : ” Provided further that when the registration certifi- cate is cancelled, varied, modified or amended otherwise than on application by dealer or when the application ma- de by the dealer for the purpose is proposed to be reje- cted in whole or in part, a reasonable opportunity of being heard or to show cause against the proposed acti- on shall be gwen to the dealer.
- (7) The registration certificate granted to a dealer shall not be transferable and if the business to which it re~ s lates is transferred to another dealer, then that other de- aler shall apply and get himself registered under sub- il section (1) and (2) unless he is already registered.
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