Amendment status not verified — confirm the current text below against the official source.
(1)Every trader holding a license under the Bombay Sales of Motor Bom. Spirit Taxation Act, 1958 shall be required to apply for and obtain a registration certificate: Provided that the Collector may, subject to such conditions as may be prescribed, grant exemption from the provisions of registration to a trader who, by virtue of deduction from turnover of sales, does not become liable to pay cess under this Act. (2) The application for registration shall be made in such form, within such period and to such authority, as may be prescribed. (3) On receipt of an application for registration under sub-section (2)t the authority on its satisfaction, may issue a certificate of registration in such form as may be prescribed. Interest on delayed payment of cess. Refund in certain circum- stances. CHAPTER III REGISTRATION Registration. Bom.LXVI of l958 Suspension or cancellation of registra- tion.