Registration

(1) No dealer shall, while being Hable to pay tax under the provisions of this Act, carry on business as a dealer unless he has been registered apd possesces a certificate of registration. (2) Every dealer required by sub-section (1) to be registered shall apply fer registration to the Commissioner in the preserthed manner, and obtain a certificate of registration. (3) On receipt of an application uncer sub-section (2), the Commissioner shall, if he ig satisfied after such encuiry as may he de.me? necessary thet the apolication is in erder, register the applicant. (4) The Commissioner may, in add'tim to taking any other action wander the provisions of this act, require any dealer who, in hig opinion, is Isble to registration hut hus inta made an anplication in this behalf, ta apply for reyistretion and vrericter him. The Commissioner shall revister a dealer -vho fails to apply for registra tion within « specified time: Provided that uo attion under this sub-secfion shell be taken unless the Commissioner has given notier to the deeler of his inten- tien so to do and hes allowed ¢ reascnable opportunity of being hevird. (5) The Commissioner may repister any dealer who has been econviewed urder ceitie) 20 er Hag peid corepositian money urvler section 29 in wespert ul any contravention of sub-section (1) of this Section. (6) Registration made under sub-section (4) or sub-section (5) shall take effect as if these had been made on the dealer's application under sub-section (2).