Amendment status not verified — confirm the current text below against the official source.
(1) Every employer ( not being an officer of the State Government or the and Central: 'Oo~ernment ) liable to pay tax under swion 5 shall obtain a certificate of amImont. regist ration from the assessing authority. in,the prescribed manner. ,- . -- (2) Every assessee Iiable to pay tax under this Act ( other than a person earning salary or wages,in -respect of whom the tax is payable by hi0 employtr ) shall . * : . obtain a,'&rtificate .of enrohent from tha assessing authority in the prescriki, manner. , . - . , . , : - . - ' I' (3) Evsry arskee reGired to obtain a oenificate of registrat ion or enrolment. shall, within njnety days 'from the date of coming into force ofthis Act, or if he was not engaged in any profession, trade, calling or omploymeat on that date, within ninety days of his becoming,liable to pay tax, or in respect of a n y assessee : referred to in sub-section (Z), within ninety days of his becoming liable to pay tax at '+ ' rate higher or Iower than the one mentioned in his ,certificate of enrolment, apply for a certificate of registration or enrolment, .or a revised oertjficaie. or enrolment, as the case may be, to the' assessing authority, in the prescribed form, and the assessjng authority shall, after making such enquiry as may be necessary within thirly days of the reoeipt.of application, grant him such cenificatc of registraiion or enrolment, if the-, application is in order, and where the application is not in order, it shall be rejecled :I ; Provided that the assessing aut horiiy may, - if he is satisfied. that, any employer -. I . at'assessee has failed,.to register or enrol1 h~mself, as lhe case may be, within the . . , , , said period of =inety days for good and sufticieni reasons he may allow such, employm . . . , , ,. . - .I or assessee,as the case may be, further time not exceeding thirty days for Ib : required ' fegistralion or enrolment as he may deem appropriate. . - (4) The assessing authority shall mention in every certificate of registiation or enrolrnmt, as ihe case may be, the amount of tax payable by tho holder according to the ScheduIe, and the 'date by which it shal1 be paid, and ,such certificate shall serve as a notice of demand for purpose of Section 12. (5) Whcre an assessee liable to registration or enrolment deliberately neglects , ,, , :, ., or wilfully fails: to apply for such certificate wirhin the time as provided in sub- : .. . , - . . , ,:, section (3), the assessing authority may, aEtcr giving him a reasonable opportunitjr- . . . . . .r. of being heard, impose, upon. him a penalty not exceeding rupees twenty for each day of delay in case of an employer and not exceeding rupees five for each ' day of 'dkIay in case of others. . . . . . (6) When an assessec liable to registration or enroIment has delibarately : given false information in any appIication submiited under this section, the assessing authority may, aRer giving him a reasonable opportunity of being heard, impose upon him a penalty not exceeding rupces one thousand. _ . . . . . , . . r , - . Returns.