Amendment status not verified — confirm the current text below against the official source.
RegistratioD of dealers - (l) Subject to lhe otherprovisions oflhis Chaplel. no dealershall while beillg liable to pay tax under section 8. carry on business as a dealer unless he has bcen tcgislered and possesses ^ valjd cerlificale olregisbation in respect ofhis business in tl e State ofSikkim: Providedlhatadealerliableto pay laxunder section 8 shall bc allowed two months time iionl thedate frorr rvhich he is imtllable to pay such tax to get himselfrcgistered. (2) Every dealer required by sub-section (l) ro be regislered shall make an application in this behalfin the Prcscribed manner to the presclibed authority +nd such application shall be accompanied by adoclaralion in lhe Prcscdbe'l form duly fjlled up andsigned by thedealer specifying thereii tl'e class or classes ofgoods dealt in or manufacturcd bv him' (3) IIthc prescritled autholity is satisfied that an applicalion lolregistlation is in order' it shall' ir accoralance with the inanner prescribc'l, grant rcgistration to the applicants and issue a certillcxte ofregistration irl thc prescribed form whjch shall specily the class or classes olSoods deall in or mJnJLrcrure ll'\ 'hc.li_ cr' 23 (4) Where fie appiication fbrregistrution js llla'lc under lhis scclion' Ihc prescdbcd aulhority shall grant him the ccltilicate ollegistration liom lhe date oltjlli g ofslrch appliciltiL'n Provi{led that the prcscribed authority shali gLalt lo such dealer thc cerliflcale ollegistntion tiom the .lale ofcorllmencement oIlns liabLlity lo pa]' tax where the application loriegistration is made witlxn Ll'lil1y .lays of!Lich i:1c!c: Provided further that where thc prescribe{l au!}rorily is satislled that during the pcndertcl olan application made by a dealer undcr s ub section (2)- such clea ler has beconle liable to pay tux urcler section 8, il shall grult to such dealcr lhe certilicxte oflegistralbn from the dale olconrmencemcnt o1'such lirbilily (5) Whereany dcaler. who has becn registel crl on any clay belbretlle appointedday anclcondnues to be so registeled on the day immcdiiltcly bclore such appoinlcd clay rud is lixble lo pay tax Llnder tlis Act on such appoinled date, the frescr'lbed arnhoriLy shall issue to suchde'rLer'l I Llte prescribe.l rtranner a hesh ceflillcatc ofregisualion under this Act upon aPplicalion lllcd by such dealer in prescibecl lbrm within thlty days lrom the con-rmencemeni {)lfie Acl' (6) Thcprescdbed iLufiority nlay, fiom titne to lime, amenclany ceniiicate of regiso alion in acco|clance with inforrnulion ILLrnishecl or otherwise received and such amcndment may be made with I etrospective elfect in s uch circunlstances and subject to such restdctions and conditions as maY be Plescribed' (7) When- (a) any business in respcclofwlich a cefliflcate ofrcgisfation has been gtanted to a cledeLon an application madc has been discontinLled or . (b) a c1ea1e| has ceaseclto be liable lo plry lxx undel seclion [J; or (c) an inco+orated body is closcd duwn o1 iiil otherwll'e cerse\ Iu ex istior (d) Lhe owler ofao ownership business dies lcaving no successor lo cafy on business;or (e) incaseofirfImorassocialionofper'sons il it is dissolved' or (f) a person ordealerls registered by mistake or G) a dealer lails to lur[ish rctuln and pay lax and interest accordr g to srrch rctll]rl or rciurrls wilhin the time extended, theprescribed arrthority shallcancel the rcgislralion of such dealer' 21 (9) r 10) (8) Thc cancel lation ofregishalion will take effect liom the end oftheperiodin wlxch it is cancclled Lrnless ilis to take effect from a diffelent date as orderedby the prescdbed authodty' When any dealer to whom a cerljicate oircgrstralion has hecn Eranted has taiied lo lay an)' tax- pcnalty orinlerest payable underthis Act 01 has faiied to fumish any letum theP']]escribed aulhority lna]'. aftergiving dledcaielan opponunity ofbcirgheard cancel lhe regi stration ol such dealer. Where a dealer. after canccllation ofhis cedificate ofrcgistration Llndersub-section (9)' pays in full the amount oftax, pcnalty or interesl payable hy or due from him under this Acl or has Iumished overdlre rcturns in clefault ofwhich his ccrtificate ofregistration had been cancelled urder'lhat sub-seclion ancl makcs an application to the presc ibed auiholity lbr restoraliorr oI his certiUcaE ofregistration togcther with reoeiPled challalls eviciencing payment olsuch tax' penalty and interest within sixty days from the.late ol such cancellation or withjn such flrrther time as may be allo\\'ed, the prescibed autholily shall. by a I oder in wrhing' lcsior e dle certificale as ifthe certificatc were in Iorce during lhe pcriod in which ilremained cancollecl'