Compulsory registration.

(1) No dealer shall carry on business in taxable goods unless he has been registered and possesses a certificate of registration. (2) Every dealer required by sub-section (1) to be registered shall apply for registration to the Commissioner in the prescribed manner, and obtain a certificate of registration. (3) On receipt of an application under sub-section (2) the Commissioner shall, if he is satisfied after such enquiry as may be deemed necessary that the application is in order, register the applicant.