Amendment status not verified — confirm the current text below against the official source.
Ceatificate of registration —No dealee who has bacome tiable to pay tas under this Actshall sell any goods unless, he possesses a valid cenlificate of registtation as provided under this Act. Q) Every dealer required to be registered under sub- section (1) shall apply to the Commissioner forthe grant of registration within such time, in such manner and in such form, as ay be prescribed, G)IE the Commissioner, after such inquiry as he accans fit, is satisfied that dhe application forregistration is in order, he sliall register the appleiant and grant him a cenificate of registration within such time, in such manner and form. as nay‘ be prescribed : Provided! that ifthe Commissioner is of the opinion that the application is not in orderor the particulars furaished theréin have not been giver, correctly. he may, for reasons to be recorded. in writing, by.an order passed within the prescribed period, reject tie application, @)The Conunissioner may, afer considering the information furnished or otherwise called for or received ander any of the provisions of this Act, amend from time to (ime the certificate of registration in the manner and within such time as niay be prescribed. (5) [any person upon an application made by himin this behalf has been registered as a dealec under this section, and theraker iL is found that he ought not te have been so registered under the provisions of this section, he shall be liable to pay taxon his tumover of siles made from the date on which his registcation certificate took'effcet until itis cancelled notwithstanding that he may not be liable to puy tis uneerscetion 5, (6) Where a registered dealer discontinués sales, or. Ihe turnover ofsales ofa registered dealer during any year does noi exceed the limit of four lakh mpecs and the dealer applies for cancellation of his registration certificate inthe ~ prescribed miner, the Commissioner shall cancel (he registration cestificate witlte(leci froin stich date2s he may Fixin accordance with the niles (DP Where the Commissioner is satisfied that any. segistcred dealer has discontinued sale and has failed 10 apply undes sub-section (6) for.the-eancellation of his regisirnuon cestihieae, the Commissioner may, after giving Ue desler a reasonable opportunity of being heard, cancel the registration with effect from Such date as he may fixt0 ve wie dale from which the registered ‘dealer has discontinued sale : Provided that the cancellation of certificate of registration ont an application of the dealer or otlierwise DELHI GAZETTE “EXTRAORDINARY, : shall not affectthe liability pfhideatecto py tact any interest OF penalty) duc from him for any pet the cancellation. (8) The provisions of scctian 18 of the Delhe: ‘Tax Act and the rules framed thereunder shall 2 muulatis mitandis for prescribing of sccurity 0: be. the additional secueity for regi denler who may be required so lo do by the Comm by notice served in the prescribed manner, shall such returns of his nymnoves of Sales by such dates 2 accrued on delayed pa formas may be prescribed. (2) Every repistere calor and every deal fe Government Treasury or ii Relate Sank ot Toes such other manneras may be prescribed, the fll amo (ax dué from him under this Act according to such ré and shall where such payment is made ino a Govers the returns a receipt from such Treasury or bank show the payment of such amouzt, ; (Q) The imerest, in addition to the 1ax due, st deemed to be in default in making Ue payment ot assessed or re-dssessed under this Act from tho-d siich default. Interest ai the sane rate shall alsa be p forthe period during'which the realisation of any 4 of tax remains stayed by the order ofany court ar at and such order is subsequently vacated : deemed to be tax due under this Act.