Amendment status not verified — confirm the current text below against the official source.
Exemption - The State Government may, by notification and subject to such conditions or restrictions, if any, as it may think fit to 14 impose. exempt, from the levy and payment of tax payable under Section 3 or 8, any person or class of persons or any advertisement or class of advertisements. 5 Collection of tax by a person liable to pay tax under this Act - Any asscssee or person, who is liable to pay tax under this Acr for any advertisement done on behalf of other person for payment or for any other valuable consideration, may recover the amount of tax payable by him from such other person in respect of advertisement done on his behalf. 6 Registration - ( l) No assessee or person liable to pay tax under Section 3 of this Act shall 1nake an advertisement unless he has obtained and is in possession of a valid certificate of registration. (2) Every assessee or person, referred to in sub-section {I), shall apply for the grant of certificate of registration to the prescribed authority in the prescribed manner and the prescribed authority. shall. after verifying that the application has been duly filled in, gram certificate of registration in the manner as may be prescribed. 7 Returns - ( 1) Every registered advertiser shall furnish to the prescribed authority, a true. correct and complete return in respect of all lus transactions relating to advertisements made by him or on ht~ behalf during each quarter, on or before the end of the month following the end of the quarter. (2) If a registered advertiser fails to furnish the return within the time specified under sub-section ( l ), the prescribed authority shall, after giving such a registered advertiser an opportunity of being heard in the manner prescribed, impose a penalty at the rate of two hundred rupees for every month of such failure. (3) Any penalty levied under this section shall be without prejudice to any action, which !s, or may be, taken under section 9 15 $11HJIO,s 7l'1fc (~). Wf>41~ 27 arsn<r. 2012 (f) aids or abets any person in the commission of any offence specified in clause (a) or clause (b) br clause (c) or clause (d) or clause (e) of