Registration of dealers

(1) Subject to the other provisions of this Chapter, no dealer shall while being liable to pay tax under section 8, carry on business as a dealer unless he has been registered and possesses a valid certificate of registration in respect of his business in the State of Sikkim: Provided that a dealer liable to pay tax under section 8 shall be allowed two months time from the date from which he is liable to pay such tax to get himself registered (2) Every dealer required by sub-section (1) to be registered shall make an application in this behalf in the prescribed manner to the prescribed authority and such application shall be accompanied by a declaration in the prescribed form duly filled up and signed by the dealer specifying therein the class or classes of goods dealt in or manufactured by him (3) If the prescribed authority is satisfied that an application for registration is in order, it shall, in accordance with the manner prescribed, grant registration to the applicants and issue a certificate of registration in the prescribed form which shall specify the class or classes of goods dealt in or manufactured by the dealer (4) Where the application for registration is made under this section, the prescribed authority shall grant him the certificate of registration from the date of filing of such application Provided that the prescribed authority shall grant to such dealer the certificate of registration from the date of commencement of his liability to pay tax where the application for registration is made within thirty days of such date: Provided further that where the prescribed authority is satisfied that during the pendency of an application made by a dealer under sub section (2), such dealer has become liable to pay tax under section 8, it shall grant to such dealer the certificate of registration from the date of commencement of such liability (5) Where any dealer, who has been registered on any day before the appointed day and continues to be so registered on the day immediately before such appointed day and is liable to pay tax under this Act on such appointed date, the prescribed authority shall issue to such dealer in the prescribed manner a fresh certificate of registration under this Act upon application filed by such dealer in prescribed form within thirty days from the commencement of the Act (6) The prescribed authority may, from time to time, amend any certificate of registration in accordance with information furnished or otherwise received and such amendment may be made with retrospective effect in such circumstances and subject to such restrictions and conditions as may be prescribed (7) When- (a) any business in respect of which a certificate of registration has been granted to a dealer on an application made has been discontinued or (b) a dealer has ceased to be liable to pay tax under section 8; or (c) an incorporated body is closed down or otherwise ceases to exist; or (d) the owner of an ownership business dies leaving no successor to carry on business; or (e) in case of firm or association of persons if it is dissolved; or (f) a person or dealer is registered by mistake or (g) a dealer fails to furnish return and pay tax and interest according to such return or returns within the time extended, the prescribed authority shall cancel the registration of such dealer.