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 30, shall carry on business as a dealer unless 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 30, make an application for registration to the Commissioner in the manner provided in sub-section (1) of section 24: Provided that a dealer who has become liable to pay tax under section 10, or section 11, or section 14, or sub-section (3) of section 30, and who is registered under the West Bengal Sales Tax Act, 1994, on the day immediately preceding the appointed day, shall, subject to the provisions of section 24, be deemed to have been registered under the Act. (3) Where any dealer who has been registered on any day before the appointed day and continues to be so registered on the day immediately before such appointed day under the West Bengal Sales Tax Act, 1994, and is liable to pay tax under this Act on such appointed day, the prescribed authority shall issue to such dealer a certificate of registration under this Act in such manner as may be prescribed. (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, after giving the dealer an opportunity of being heard in the manner as may be prescribed by an order in writing, impose upon such dealer by way of penalty a sum not exceeding ten thousand rupees for each month of default: Provided that no penalty shall be imposed under this sub-section in respect of the same fact for which a prosecution has been initiated under section 93 and no prosecution shall lie in respect of a fact for which a penalty has been imposed under this section. West Ben. Act XLIX of 1994. 20 THE KOLKATA GAZETTE, EXTRAORDINARY, DECEMBER 27, 2004 [PART III The West Bengal Value Added Tax Act, 2003. (Chapter IV—Registration of dealer enrolment of transporter, carrier or transporting agent, issue of provisional certificate and demand of security, etc.—Sections 24-28.) Registration of a dealer. Enrolment of transporters, carriers or transporting agents. Suspension of certificate of registration.