6. Registration of dealer

(1) No dealer shall, while being liable to pay tax under section 4, carry on business as a dealer unless he has been registered in accordance with the provisions of this Act;

Provided that any dealer who at the commencement of this Act is liable to be registered under this Act may apply for registration within three months from the date of commencement of this Act;

Provided further that a department of the Government of India or a department of the Government carrying on business as a dealer, may, if the Government so directs, be exempted from registration subject to such conditions as may be prescribed in this behalf.

(2) Every dealer required by sub-section (1) to be registered shall make an application in this behalf in the prescribed manner to the assessing authority.

(3) If the said authority is satisfied that an application for registration is in order he shall register the applicant and grant him a certificate of registration in the prescribed manner on payment of the prescribed fee.

(4) The assessing authority may, for reasons to be recorded, amend, renew or cancel any certificate of registration after giving the applicant a reasonable opportunity of being heard.