Amendment status not verified — confirm the current text below against the official source.
(1) No dealer who has become liable to pay tax under section 10, or section 11, or section 14, or sub- section (3) of section 27C, shall carry on business as a he gets himself registered: Provided that the provisions of this sub-section shall be deemed not to have been contravened, if the dealer having applied, within the prescribed time as specified in sub-section (2), for such registration, is engaged in such business, and where such application has not been disposed of. (2) A dealer referred to in sub-section (1) shall, within thirty days from the date from which he has become liable to pay tax under section 10, or section 11, or section 14, or sub-section (3) of section 27C, make an application for registration to the Commissioner as provided in sub- section (1) of section 24. (3) Notwithstanding anything contained in sub-section (1), where a dealer has become liable to pay tax under sub-section (1) of section 10, or sub-section (1) of section 11, or sub-section (2) of section 14 and is registered under the West Bengal Sales Tax Act, 1994, on the day immediately preceding the appointed day, he shall be deemed to have been registered under the Act: Provided that no such dealer shall be deemed to have been registered under the Act, if he has applied for cancellation of his certificate of registration under any of the provisions of the West Bengal Sales Tax Act, 1994, and such application is pending before the appropriate authority on the appointed day: Provided further that where a registration number has been allotted under the Act to a dealer referred to in the first proviso anytime before the appointed day, such registration number shall be deemed to have been cancelled on the appointed day as if no such number had ever been allotted to such dealer. West Ben. Act XL1X of 1994. 28 THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 31, 2005 [PART III The West Bengal Finance Act, 2005. (Section 9.) (4) If a dealer. who is required by sub-section (1) to get himself registered, fails, without any reasonable cause, to make an application for registration within the time allowed under sub-section (2), the Commissioner may, by an order in writing, after giving the dealer an opportunity of being heard, impose upon such dealer by way of penalty a sum not less than five hundred rupees and not exceeding one thousand rupees for each month of default, in such manner as may be prescribed. Registration of a 24. (1) Every dealer— dealer. (a) who is required by section 23 to be registered, shall, or (b) who is not required by section 23 to be registered but intends to be registered at any time, may, make an application for registration in the prescribed manner to the prescribed authority, and such application shall be accompanied by a declaration in the prescribed form duly filled up and signed by the dealer making the application. (IA) A dealer who is deemed to have been registered under sub- section (3) of section 23 shall, within sixty days from the appointed day, submit such information, to such authority and in such manner, as may be prescribed. (2) If such prescribed authority is satisfied that the application for registration referred to in sub-section (1) is in order, he shall register the applicant and grant him a certificate of registration in such form, within such period, in such manner, and subject to such conditions and restrictions, as may be prescribed. (2A) If the prescribed authority is satisfied that the information provided by the dealer as referred to in sub-section (IA) is in order, he shall, in such manner as may be prescribed and within thirty days from the date of furnishing such information, issue a certificate of registration under the Act to such dealer in the prescribed form which shall be effective from the appointed day: Provided that where a dealer fails to submit such information within the time referred to in sub-section (1A) without showing any reasonable cause, his registration number, if any, allotted under the Act, or his certificate of registration granted under clause (0 of section 119, shall be deemed to have been cancelled on the expiry of such time and the dealer shall, for all purposes of the Act, be deemed not to have been registered. (3) Any dealer who has been registered under sub-section (2) shall, on an application made under clause (b) of sub-section (1), be liable to pay tax on all sales of goods or on execution of works contract effected by him from the date from which his certificate of registration is granted. Enrolment of