19.
Registration.- (1) No person liable to pay tax under
section 3 or section 4, as the case may be, of this Act shall
sell or purchase goods unless he has obtained and is in possession
of a valid certificate of registration.
Provided that any dealer
not liable to pay tax under this Act may also apply for grant
of a certificate of registration.
(2) Every person, referred to in sub-section
(1), shall apply for the grant of certificate of registration
to the prescribed authority in the prescribed manner and the
prescribed authority, shall, after verifying that the application
has been duly filled in, grant certificate of registration
in the manner as may be prescribed:
Provided that dealers registered
under the Bihar Finance Act, 1981, as it stood before its
repeal by section 94, shall be deemed to be dealers registered
under this Act and such dealers shall be granted a certificate
of registration within such time and in the manner as may
be prescribed and such dealers may sell or purchase goods
till such time as the certificate of registration is granted
to them.
Provided further that a
dealer, who exclusively sells or purchases goods mentioned
in Schedule-I, shall not be liable for registration.
(3) Every dealer registered under sub-section
(1) of section 7 of the Central Sales Tax Act, 1956, shall
apply for and obtain a certificate of registration, notwithstanding
whether such dealer is liable to pay tax under this Act.
(4) Where the prescribed authority, at
any time after the grant of the certificate of registration,
is satisfied upon an inquiry, that the particulars mentioned
in the application are incorrect or the applicant has suppressed
or misrepresented certain material facts, he shall, after
giving the applicant an opportunity of being heard, and after
recording reasons therefor, cancel, the registration certificate
granted to him. |
