Procedure for Registration

[(1) An application for registration shall be made to such authority, in such manner and within such period as may be prescribed and shall be accompanied by a fee as specified below:-

(a) Where the total turnover is less than three lakh rupees.

[One hundred rupees.]

(b) Where the total turnover is three lakh rupees and above but is less than ten lakh rupees.

[Two hundred and fifty rupees.]

[(c) Where the total turnover is ten lakh rupees ans above but is less than fifty lakh rupees.

One thousand seven hundred and fifty rupees for each lakh or part thereof above fifty lakhs rupees [so however that the total registration fee payable shall not exceed twenty thousand rupees.

[(1A) Notwithstanding anything contained in Sub-section (1) every dealer registered under Sub-section (3) of Section 7 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956) shall in addition to the fee specified in Sub-section (1) pay a fee of rupees one hundred.] . [(2) If the prescribed authority after making such enquiries as it may consider necessary is satisfied. (a) that the application is in order; (b) that the particulars furnished therein are correct; and (c) that the security, if any, required to be furnished under Sub-section (2A) has been furnished, it shall register the applicant and issue to him a certificate in the prescribed form.] [(2A) Where it appears necessary to the prescribed authority so to do for the proper realisation of the tay payable under this act, it may, by an order in writing and for reasons to be recorded therein, impose as a condition for the issue of the registration certificate a requirment that the dealer shall funish in the prescribed manner and within such time as may be specified in the order such security as may be so specified.] (3) Where a dealer has more than one place of business, the registration certificate shall cover all such place of bussiness. The assessing authority shall issue copies of the registration certificate to the dealer for exhibition at each of his places of business and the dealer shall pay a fee of .[fifty rupees] for each copy. (4) The prescribed authority shall have power for good and sufficient reasons to demand from any dealer, who has been registered or has applied for renewel of registration [security, or if the dealer has already furnished any security in pursuance of an order under Sub-section (2A) additional security, for the proper payment of tax] by him for an amount not exceeding one-half of the tax, payable on the turnover of the dealer for the year as estimated by the prescribed authority or three months’ compounded rate in the case of applicants who have opted to pay tax under Section 7: Provided that the assessing authority shall have power to demand at any time additional security if such authority has reason to believe that the turnover estimated under this Sub-section was too low. (5) A certificate issued under Sub-section (2) shall be valid for a year and shall be renewed from year to year on payment of the fee specified in Sub-section (1) [and continues to be valid on such renewal.] (6) A dealer registered under Sub-section (1) or Sub-section (2) of Section 13 shall be entitled to have his registration cancelled if he is able to prove to the satisfaction of the prescribed authority that his turnover in each of the two consecutive years immediately preceding the applicationwas less than the limits mentioned in the respective Sub-sections. (7) The prescribed authority shall have power, for good and sufficient reasons, to cancel, modify or amend any registration certificate issued by it. (8) No application for registration and no renewal under this Section shall be refused and no order under Sub-section (4) or Sub-section (7) shall be made, unless the dealer concerned has been given an opportunity of being heard. (9) When a dealer has ceased to do business in any year, and gives notice of that fact to the prescribed suthority, he shall not be liable to pay any registration fee from the commencement of the following year unless he resumes business. (10) The dealer shall exhibit the certificate of registration granted under Sub-section (2) at the place of business mentioned in the certificate. Where the dealer has more than one place of business, he shall exhibit the certificate of registration at the principal place of business mentioned in the certificate and a copy of such certificate granted under Sub-section (3) at every other place of business within the State mentioned in the certificate. [(11) The prescribed authority shall dispose of the application for registration received under Sub-section (1), within six weeks from the date of receipt of the application.]