Amendment status not verified — confirm the current text below against the official source.
(1) No person shall, after the commencement of this Act, carry on business in motor spirit as a dealer unless he has been registered as such and possesses a registration certificate issued under this Act: Provided that persons carrying on such business at the commencement of this Act shall be allowed time up to two months from such commencement to obtain such registration certificate though, however, he will be liable for payment of tax under sub-section (1) of section 4 from the date of commencement of this Act: Provided further that a retail dealer granted licence under the Bengal Motor Spirit Sales Taxation Act, 1941 and liable to pay tax under sub-section (3) of section 4 of this Act may carry on business in motor spirit under the said licence till any stock of motor spirit with such dealer in respect of which no tax has been paid under the Bengal Motor Spirit Sales Taxation Act, 1941, is sold or otherwise disposed of and the said licence shall be deemed to be a certificate under this Act till such stock is sold or otherwise disposed of. (2) Application for registration under this Act for carrying on business in motor spirit as a dealer shall be made to the prescribed authority in such form as may be prescribed. (3) If the authority referred to in sub-section (2) IS satisfied that an application for registration is in order he shall grant a certificate to the applicant and every such certificate shall be in the prescribed form and contain the prescribed particulars and shall be subject to the prescribed conditions. (4) Subject to such conditions as may be prescribed, the certificate granted under this section may be suspended or cancelled by Ben. Act III of