24. Compulsory registration of dealers.-

(1) No dealer shall, while being liable to pay tax, 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 shall be allowed one month 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 in and signed by the dealer specifying therein the class or classes of goods dealt in or manufactured by him.

(3) If the said authority is satisfied that an application for registration is in order, he may, in accordance with such manner, grant registration to the applicant and issue a certificate of registration in the prescribed form which shall specify the class or classes of goods dealt in or manufactured by him.

Provided that the registering authority shall not grant registration unless and until the dealer furnishes all particulars pertaining to the businesses of the dealer as may be prescribed.

(4) Where the application for registration is made under this Section, the prescribed authority may grant him the certificate of registration from the date of filing such application.

Provided that the prescribed authority may 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.

(5) The prescribed authority may, from time to time, amend any certificate of registration in accordance with information furnished 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.

(6) When -

(a) any business in respect of which a certificate of registration has been granted to a dealer on an application made, has been discontinued, or

(b) a dealer has ceased to be liable to pay tax, or

(c) an incorporated body is closed down or if it otherwise ceases to exist; or

(c) the owner of an ownership business dies leaving no successor to carry on business; or

(d) in case of a firm or association of persons if it is dissolved or

(e) a person or dealer is registered by mistake, or

(f) a dealer fails to furnish return and pay tax and interest according to such return or returns within the time extended.

The prescribed authority shall cancel the registration of such dealer.

(7) The cancellation of registration will take effect from the end of the period in which it is cancelled unless it is to take effect from a different date as ordered by the prescribed authority.

(8) When any dealer to whom certificate of registration is granted, has failed to pay any tax, penalty or interest payable under this Act or has failed to furnish return, the certificate of registration of such dealer may be suspended by the appropriate assessing authority in the manner as may be prescribed.

Provided that the certificate of registration of a dealer shall not be suspended if he has furnished return or returns within the date prescribed in the notice and has paid tax, penalty or interest payable under this Act by such date, as the Commissioner may extend upon an application filed by the dealer within 15 days from the date by which he is required to file such return or returns or make payments of tax, interest or penalty as the case may be.

(9) Suspension of certificate of registration will be withdrawn and registration certificate shall be restored on an application made by the dealer on furnishing evidence of payment of all taxes and on furnishing of overdue return or returns within 45 days from the date of suspension.

(10) If certificate of registration of a dealer is suspended or if the suspension is withdrawn, the information will be made public through publication in official Gazette and insertion of notice in Newspapers.

(11) Registration by Commissioner: Where a dealer liable to be registered has failed to inform the competent authority of his liability to be registered, he shall be deemed to be registered, and shall be registered by the prescribed authority under this Section, as if an application for registration had been made.