Quoting of Registration Certificate Number etc. 27

23

REGISTRATION

19. Compulsory registration of dealers – (1) No dealer, while being liable to pay tax under this Act, shall carry on business as a dealer unless he has been registered and possesses a certificate of registration; Provided that a dealer liable to pay tax shall be allowed thirty days‟ time from the date from which he is first liable to pay such tax to get himself registered. (2) Every dealer required by sub-section (1) to be registered shall make application in this behalf in the prescribed manner to the Commissioner and such application shall be accompanied by a declaration in the prescribed form duly filled in and signed by the dealer specifying therein the class or classes of goods dealt in or manufactured by him. (3) If the said authority is satisfied after such enquiry as may be deemed necessary that an application for registration is in order, he shall, in accordance with such manner, grant registration to the applicant and issue a certificate of registration in the prescribed form which shall specify the class or classes of goods dealt in or manufactured by him. (4) Where the application for registration is made under this section, the Commissioner shall grant him the certificate of registration from the date of order granting such registration; (5) The Commissioner 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. (6) 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 CHAPTER – IV