Amendment status not verified — confirm the current text below against the official source.
(1) No hotelier or restaurateur liable to pay the tax under section 3 shall provide accommodation or sumptuous food by way of business unless, he possesses a valid certificate of registration as provided by this Act. Provided that, it shall be lawful for the hotelier or restaurateur to provide or continue to provide accommodation or sumptuous food by way of business if the hotelier or restaurateur has applied for within the prescribed time. (2) Every hotelier or restaurateur 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 or the restaurateur first becomes liable to pay the tax. (3) If the assessing officer, after such enquiry as he deems fit, is satisfied that an application fur registration is in order, he shall register the applicant and issue to him a certificate of registration in the prescribed form. (4) 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, (5) Where a registered hotelier or restaurateur discontinues, transfers or otherwise disposes of his activity of providing accommodation or sumptuous food 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 be may fix in accordance with the rules. (6) Where the assessing officer is satisfied that any registered hotelier or restaurateur has discontinued transferred, or other wise disposed of the 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 officer may, after giving the hotelier or restaurateur a reasonable opportunity of 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 restaurateur or otherwise shall not affect the liability of the hotelier or restaurateur 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) is assessed before or after the date of cancellation. Non transferability of registration certificate