Amendment status not verified — confirm the current text below against the official source.
Registration, — (1) (2) t3) (4) (5) (6) No hotelier liable to pay the tax under section 3 shall provide accommodation by way ofbusiness, unless he possesses a valid certificate of registration as provided by this Act; Provided that, it shall be lawful for the hotelier to provide or continue to provide accommodation by way of business if the hotelier has applied for registration within the prescribed time. Every hotelier required to possess a Certificate of registration shall apply in the prescribed form to the assessing officer within thirty days from the date on [which the hotelier first becomes liable to pay the tax. ; If the assessing officer, after such enquiry as he deems fit, is satisfied that I an application for registration is in order he shall register the applicant and issue to him a certificate of registration in the prescribed form. The assessing officer may, after considering any information furnished or ' otherwise called for or received under any provisions of this Act, amend from time to time the certificate of registration. Where a registered hotelier discontinues, transfers or otherwise disposes of his activity of providing accommodation by way of business or where he ceases to be liable to pay the tax and he applies in the prescribed form to the assessing officer, the latter shall, after such inquiry as may be necessary, cancel the certificate of registration with effect from such date ‘ as he may fix in accordance with the rules. Where the assessing offioer is satisfied that any registered hotelier has discontinued, transferred or otherwise disposed ofthe activity of providing accommodation by way of business and has failed to apply under sub- section(5) for cancellation of certificate of registration, the assessing .5 officer may, after giving the hotelier a reasonable opportunity of the being heard, cancel the certificate of registration with effect from such date as he may fix to be the date from which the said activity has been discontinued, transferred or otherwise disposed of; Provided that the cancellation of certificate of registration on an application of the hotelier or otherwise shall not affect the liability of the hotelier to pay the tax (including any penalty or interest) due for any period upto the date of cancellation whether such tax (including any penalty or interest)18 assessed beforeor after the date of cancellation.