Registration

(1) Any person or authority or corporation, estabiished by o. under any slatLrle or any state or central Government undeftakjng, who is iable to pay cess under thls Act, shall register under lh; Actwilhin two months kom the commencement ol business or comrercial.acr.v'l.qs,-ir r,1e For.r and 'nanne as may oe Prescribeu. (2) Any person or autho.ity or corpo.arion, or a1y unde akrng 'eterreo to rn sJbisection (1 ) w'lose brsiness or commercidl activj es las commenced belore th's sect o1 ca/ne nro force shall register u rd-;r this Act wirhin two months f.orr the date of enforcenleIit oIlh.is section or enforcement of the rules made thereunder, whichever is later. (3) The prescribed auihority may allovi registratlon beyond the t me orescribod il sub-seclion (1) ard sub-seclion (2), for a reasorab,e spaa ot tirre i'l_e :s satis,ied that lhe applicanr was p-evented to register himself due to valid rbasons: Provided thatany person whofails to register ln terms ofthisseoilon shallbe liable ior penalty noi exceeding Rs. 500 per day o, default that shafl be imposed aiter providing an opportunlty of being heard to such person.