THE WEST BENGAL VALUE ADDED TAX ACT, 2003
CHAPTER IV : Registration of a dealer, enrolment of a transporter, carrier or transporting agent, demand of security, amendment or cancellation of registration of a dealer or enrolment of a transporter, carrier or transporting agent, information to be furnished by a casual dealer, dealer in certain cases.

Body 24. Registration of a dealer

(1) Every 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.

(1a) A dealer who is deemed to have been registered under sub-section (3) of section 23 shall, within one hundred and twenty days from the appointed day or such further time as may be allowed by the Commissioner, 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:

Provided that where the application is not disposed of by the prescribed authority within the prescribed period, the dealer shall be deemed to have been registered on the expiry of such period.

(2A) If the prescribed authority is satisfied that the information provided by the dealer as referred to in sub-section (1a) is in order, he shall, in such manner as may be prescribed and within ninety 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 does not submit the information as required under sub-section (1A), the Commissioner may, after giving the dealer an opportunity of being heard, cancel the registration number, if any, allotted to him under the Act and his certificate of registration granted under clause (f) of section 119.

(2B) Omitted.

(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.