Amendment status not verified — confirm the current text below against the official source.
Omitted vide Nagaland Act 3 of 1971. (2) Every dealer required by sub-section (1) to be registered shall apply for registration to the Commissioner in the prescribed manner, and obtain a certificate of registration. (3) On receipt of an application under sub-section (2), the Commissioner shall, if he is satisfied after such enquiry as may be deemed necessary that the application is in order, register the applicant. Registration by Commissioner.- 10. (1) The Commissioner may, in addition to taking any other action under the provisions of this Act, require any dealer who, in hi opinion, is liable to registration but has not made an application in this behalf to apply for registration and register him. The Commissioner shall register a dealer who fails to apply for registration within a specified time: Provided that no action under this sub-section shall be taken unless the Commissioner has given notice to the dealer of his intention so to do and has allowed him a reasonable opportunity of being heard. (2) The Commissioner shall register any dealer who has been (convicted under section 42 or has paid composition money under section 45 in respect of any contravention of sub-section (1) of section 9; (3) Registration made under sub-section (1) or sub-section (2) shall take effect as if these had been made on the dealer’s application under sub-section (2) of section 9. Voluntary Registration.- 11. (1) Any dealer whose total gross turnover during a year amounts to or exceeds the taxable quantum may, notwithstanding that he may not be liable to pay tax under section 4, apply in the manner referred to in sub-section (2) of section 9 for registration under this Act. (2) The provisions of sub-section (3) of section 9 and of section 12 shall apply in respect of applications for registration under this sub-section (1) of this section. (3) Every dealer who has been registered upon application under this section shall, for so long as his registration remains in force, be liable to pay tax under this Act; (4) The registration effected under the provisions of this section shall be in force for a period of not less than three complete years and shall remain in force thereafter unless cancelled under the provisions of this Act; (5) A dealer registered under his section may, subject to the provisions of sub-section (a), apply not less than six months before the end of a year to the authority which granted him his certificate of registration for cancellation of such registration to take effect at the end of the year shall, unless the dealer is liable to pay tax under section 4, cancel the registration accordingly. Certificate of Registration.- 12. (1) A dealer register under section 9 or section 10 shall be granted a certificate of registration in such form as may be prescribed, which shall specify the class or classes of goods in which at the time of the grant of the said certificate the dealer carries on business and such other particulars as may be prescribed; (2) The Commissioner may, on petition or otherwise, cancel or amend from time to time any certificate or registration; “Provided that no action under this sub-section shall be taken unless the Commissioner has given notice to the dealer of his intention so to do and has allowed him a reasonable opportunity of being heard.”1 (3) The Commissioner shall cancel the certificate of registration when - (a) the business in respect of which the certificate was issued has been discontinued or transferred; or (b) the liability to pay tax in respect of such business has ceased under this Act; (4) The Commissioner or any officer authorized by him in writing in this behalf, if it appears to him to be necessary so to do for the proper realization of the tax levied under this Act, may impose for reasons to be recorded in writing as a condition of the issue of a registration certificate to a dealer or of the continuance, in effect, of such a certificate issued to any dealer, a requirement that the dealer, shall give security upto an amount and in the manner approved by the Commissioner for