(1) Subject to the other provisions of this chapter, no dealer shall, while being liable to pay tax under section 9, section 10, section 12 section 15 or section 18B carry on business as a dealer unless he has been registered and possesses a certificate of registration:
PROVIDED that a dealer liable to pay tax under section 9, section 10, section 12 section 15 or section 18B shall be allowed two month's time from the date from which he is first liable to pay such tax to get himself registered.
(2) Every dealer required by sub-section (1) to be registered shall make application in this behalf 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 a dealer specifying therein the class or classes of goods for the purposes of clause (a), clause (b) or clause (d) of sub-section (2), or sub-section (ii) of clause (a) of sub-section (3), of section 17.
(5) If the said authority is satisfied that an application for registration is in order, he shall, in accordance with such rules as may be prescribed, register the applicant and grant him a certificate of registration in the prescribed form which shall specify the class or classes of goods for the purposes of clause (a), clause (b) or clause (d) of sub-section (2), or sub-clause (ii) of clause (a) of sub-section (3), of section 17.
(6) Where the application for registration is made under this section, the prescribed authority shall grant him the certificate of registration from the date of filling of such application :
PROVIDED that the prescribed authority shall grant to such dealer the certificate of registration from the date of commencement of his liability to pay tax where the application for registration is made within thirty days of such date :
PROVIDED FURTHER that where the prescribed authority is satisfied that during the pendency of an application made by a dealer under section 27, such dealer has become liable to pay tax under section 9, section 10 , section 12, section 15, or section 18B, he shall grant to such dealer the certificate of registration from the date of commencement of such liability.
(7) 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 -
and is liable to pay tax under this Act on such appointed day, the prescribed authority shall issue to such dealer in the prescribed manner a fresh certificate of registration under this Act.
(8) The prescribed authority may from time to time amend any certificate of registration in accordance with information furnished under section 97 or otherwise received, and such amendment may be made with retrospective effect in such circumstances and subject to such restrictions and conditions as may be prescribed.
(9) When any dealer has been convicted or has paid composition money under section 88 or section 90, as the case may be, in respect of any contravention of the provisions of sub-section (1) of this section, the prescribed authority shall register such dealer and grant him a certificate of registration, and such registration shall take effect from the date of order as if it had been made under sub-section (5) of this section on the dealer's application.
(10) When-
the prescribed authority shall cancel the registration of such dealer.
(11) When any dealer to whom a certificate of registration is granted under sub-section (5), or a fresh certificate of registration is issued under sub-section (7) of this section or a certificate of registration is granted under section 27, has failed to pay any tax, penalty or interest payable under this Act or has failed to furnish return referred to in sub-section (2) of section 30, the prescribed authority may, after giving the dealer an opportunity of being heard, cancel the registration of such dealer.
(12) Where a dealer, after cancellation of his certificate of registration under sub-section (11), pays in full the amount of tax, penalty or interest payable by, or due from, him under this Act or furnish the return referred to in that sub-section, for default of which, his certificate of registration has been cancelled under that sub-section, and makes an application to the prescribed authority for restoration of his certificate of registration together with receipted challan evidencing payment of such tax, penalty and interest, or together with a copy of the receipt evidencing furnishing of such return, as the case may be, within ninety days from the date of such cancellation or within such further time as may be allowed, the prescribed authority, if necessary, upon verification, of the documents furnished with such application, shall, by an order in writing, restore the certificate of registration of such dealer with effect from the date of cancellation of such certificate as if the certificate were in force during the period in which it remained cancelled.
(13) Any dealer registered under sub-section (5) for his liability to pay tax under section 10, section 12 section 15 or section 18B, shall, notwithstanding that his gross turnover of sales does not exceed the taxable quantum referred to in sub-section (3), of section 9, also be liable to pay tax on all sales of goods under section 9.