Amendment status not verified — confirm the current text below against the official source.
(1) No dealer shall, while being liable to pay tax under the provisions of this Act, carryon business as a dealer 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 th e prescribed manner, and obtain a certificate of registration. (3) On receipt of an application under sub- se;tion (2), the Commissioner shall, if he is satisfi- ed after such enquiry as may be deemed necessary that the application is in order, register the ap- plicant. >---- - - - - - - - - - - - - - - - - - - - - - - - - - - - _--::;;;--- 4: \,-- . (4) The Commissioner may, In addition to tak- ing a ny oth er action' under the provisions of this Act, require any dealer who, in his opinion, is liable to registration but has not made an ap- plication in this behalf, to apply for registration and register h im. T he Commissioner shall register a dealer who fails to apply for registration within a speci fied time: Provid ed tha t no action under this sub-section shall be taken unless th e Commissioner has given notice to the dealer of his intention so to do and has allowed a reasonable opportunity of being heard. (5) The Commissioner shall register any dealer who has been convicted under section 26 or has paid composition money und er section 29 In respect of any contravention of sub-section (J) 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). \~e l l i'ica te of