Amendment status not verified — confirm the current text below against the official source.
Provisional registration.— (1) A proprietor or person who intends to provide entertainment on payment of charges for admission, but is not liable to pay tax under the provisions of this Act, may, if so desires, apply in the prescribed manner, under this section, for grant of provisional registration certificate by the Commissioner, on payment of registration fees specified in Schedule E hereto. (2) If the Commissioner, upon examining such application, is of the opinion that it is in order, shall grant such certificate which shall be valid for the year in which it is issued or upto such period as specified therein. (3) Every proprietor or person who has been granted a certificate of provisional registration under this section shall, for so long as such certificate is in force, be liable to pay tax under this Act: Provided that if the Commissioner is satisfied that the particulars contained in the application are not correct or complete or that any information prescribed for registering the applicant is not furnished, the Commissioner may, after giving the applicant a reasonable opportunity of being heard, reject the application for reasons to be recorded in writing.