Amendment status not verified — confirm the current text below against the official source.
(1) No proprietor, who is liable to pay tax under this Act, shall Registration. provide luxury in a hotel or banquet hall, unless he is registered under this Act. (2) Every proprietor, required to be registered under sub-section (4), shall make an application for registration to the Commissioner, within a period of thirty days from the date, when such proprietor becomes liable to pay tax under this Act alongwith such fee and in such manner, as may be prescribed. (3) If the Commissioner is satisfied that the application made under sub-section (2), is in order, he shall, in accordance with such manner, as may be prescribed, register the proprietor and grant him a registration certificate in such form, as may be prescribed : Provided that if the Commissioner is satisfied that the particulars, contained in the application, are not correct or are incomplete or that any evidence or information, required for registering the proprietor, is not furnished, he may, after making an inquiry and giving the proprietor an opportunity of being heard, reject the application for reasons, to be recorded in writing. However, after furnishing the required information or corecting the application, as desired by the Commissioner, the proprietor may submit a fresh application for registration in accordance with the provisions of this Act and the rules made thereunder : Provided further that during the pendency of an application for registration, the proprietor shall file return and pay the due armount of tax in Such manner, as may be prescribed. N PUNJAB GOVT GAZ. (EXTRA), APRIL 1,2009 67 iy (CHTR 11, 1931 SAKA) ky, gy $ ¢ 4 . ere fuxury was to be provided in a hotel at a normal rate to certain specified number of persons, but actually the same was availed of by ore than the specified persons, then the tax shall also be levied on the extra Ir y \ (persons at the same rate. 7% Every proprietor liable to pay tax, shall declare the normal rates Declaration of " for luxuries, provided by him in such manner and within such period, as may be ages. t . i rescribed. be P CHAPTER - III the REGISTRATION '&