4A. Registration.- (1) No tobacconist shall conduct or cause to be conducted business in Andhra Pradesh unless he obtains, on application, a registration in the prescribed form. Provided that any tobacconist who sells tobacco products in a small bunk shall be exempt from registration. Explanation: For the purpose of this Act, a tobacconist who sells in a small bunk means a person who does business in a shop or other premises whose floor area is not more than 64 sq.ft. without employing paid labour for conducting the business. (2) Every tobacconist required to obtain a registration under sub-section (1) shall make an application in this behalf to such authority and accompanied by a fee of rupees five hundred. (3) Where it appears necessary to the prescribed authority to whom an application is made for registration under sub-section (2), he may for the proper realisation of tax and other dues payable under this Act, by an order in writing and for reasons to be recorded therein, impose a condition for the issue of a certificate of registration to the effect that the dealer shall furnish such security in such manner and within such time as may be specified in the order. (4) If the prescribed authority is satisfied that the application is in order he shall register the application and issue the Certificate of Registration in such form as may be prescribed. (5) Where a registration has been granted to a tobacconist under sub-section (4), the prescribed authority may, if it is of opinion that it is necessary, or expedient so to do for the proper realisation or recovery of the luxury tax under this Act, at any time while such registration is in force, by an order in writing and for reasons to be recorded therein, require a tobacconist to furnish within such period and in such manner as may be prescribed, a security for the proper payment of the luxury tax payable by him under this Act: Provided that no order shall be passed without giving the tobacconist an opportunity of being heard. (6) A tobacconist until his registration is cancelled shall be liable to pay the fees of rupees five hundred every year subsequent to that in which he applied for registration. (7) Where any tobacconist had more than one place of business (other than place used mainly for storage of tobacco products) he shall apply for registration and obtain a separate registration certificate in respect of each place of business on payment of a sum of rupees one hundred for each such place of business. (8) The prescribed authority may, on application or otherwise, amend the certificate of registration of a tobacconist. (9) Where the liability of a tobacconist to whom a Certificate of Registration has been granted under sub-section (4) to pay, the luxury tax under this Act has ceased, such registration certificate may, on application by him, be cancelled by the prescribed authority in the manner prescribed. (10) A registration granted to a tobacconist under sub-section(4) may be cancelled by the prescribed authority after due notice to such tobacconist if it is satisfied that he has failed to pay luxury tax, penalty or interest payable under this Act or to furnish the security under sub-section (5); Provided that the registration so cancelled may be restored if the tobacconist to whom the licence was granted pays the arrears of luxury tax, penalty and interest and furnishes a receipted challan therefor. | 
