Amendment status not verified — confirm the current text below against the official source.
Regzstratzon of dealers.-( I) Every dealer whose total turnover in any year IS not less than seven thousand five hundred rupees shall, alild any other dealer may, get himself registered under this Act. (2) Notwithstandmg anything con tamed in sub-se<ztion (I), every ded ler carrymg on bus mess m all or any of the goods mentioned 111 the FirSt and the Second Schedules whose total turnover in re~pect of those goods in any year IS not less than two thousand five hundred rupees shall get himself Iegisteied. \ (3) Notwithstandmg anyth111g contained in sub-section ( 1) or sub- '\ section (2) ,- ( z) every casual trader, (zz) every dealer registere<;l under sub-section (3) of section 7 of the Central Sales tax Act, 1956 (Central Act 74 of 1956); (m) every dealer residing outside the State, but carrying on business m the State; (zv) every agent of a non-resident dealer; and (v) every commission agent, broker, del credere agent, auctio- neer or any other mercantile agent, by whatever name called, who carnes on the business of buying, selling, supplying or distubuting goods on behalf of any pnnCJpal, shall get himself registered under this Act, Irrespective of the quantum of his total turnovei 111 such goods. (4) Nothmg contamed in this section shall apply to any State Government, the Central Government or any local authority. I 4. Procedure for regzstratzon.-( I) An application for registration shall be made to such authonty, in such manner and within such penod as may be prescnbed and shall be accompanied by a fee of ten rupees. (2) If the prescnbed authonty after making such enquiries as it may consider necessary is satisfied that the application is in order and )._ ;: TI: ...... , " I' 49 that the particulars furnished therein are correct, it shall register the apphcant and issue to him a certificate in the prescnbed form. (3) Where a dealer has more than one place of business, the registration certificate shall cover all such places of business. The assessing authm ity shall issue cop1es of the reg1strat10n certificate to the dealer for exhibitiOn at each of his places of busmess and the dealer shall pay a fee of five rupees f01 each copy. (4, The prescnbed authority ~hall have power for good and sufficient reasons to demand from any dealer, who has been registered or has apphed for renewal of registration, secunty for the proper pay- ment of tax by him for an amount not exceedmg one-half of the tax payable on the turnover of the dealer for the year as estimated by the prescribed authonty or three months' compounded rate in the case of applicants who have opted to pay tax under section 7: Provided that the assessing authority shall have power to demand at any time adqitional security 1f such authority has reason to beheve that the turnover estimated under this sub-sectiOn was too low. (5) A certificate issued under sub-section (2) shall be vahd for a year and shall be renewed from year to year on payment of the fee specified m sub-section (I). (6) A dealer registered under sub-section ( 1) or sub-section (2) of section 13 shall be entitled to have his registration cancelled if he is able to prove to the satisfaction of the prescribed authonty that Ius turnover m each of the two consecutive years Immediately precedmg the application was less than the lim1ts mentioned in the respective sub- sectiOns. (7) The prescnbed authority shall have power, for good and sufficient reasons, to cancel, mod1fy or amend any registration cedifi- cate issued by it. (8) No application for registration and no renewal under this section shall be refused and no order under sub-section (4) or sub- section (7) shall be made, unless the dealer concerned has been given an opportunity of being heard. (9) When a dealer has ceased to do business in any year, and gives notice ol that fact to the prescnbed authonty, he shall not be liable to pay any registration fee from the commencement of the follow- ing year unless he resumes business. (10) The dealer shall exhibit the certificate of registration granted under sub-section (2) at the place of busmess mentioned in the certificate. Where the dealer has more than one place of busmess, he shall exhibit the cert1ficate of registration at the prmcipal place of busmess mentioned in the certificate and a copy of such certificate granted under sub-section (3) at every other place of busmess wJthm the State mentioned m the certificate.