(1) Every employer liable to pay tax under section 4 shall obtain a certificate of registration from the designated officer in the prescribed manner within a period of sixty days from the date of the commencement of this Act:
Provided that the Government may exempt any person or class of persons from obtaining a certificate of registration under this Act:
Provided further that an exemption from obtaining a certificate of registration shall not be an exemption from the payment of tax payable under this Act.
(2) Every person liable to pay tax under this Act (other than a person Employer's liability to deduct and pay tax on behalf of employees.
Registration and enrolment.
PUNJAB GOVT. GAZ. (EXTRA), APRIL 19, 2018 (CHTR 29, 1940 SAKA) 58 earning salary or wages, in respect of whom the tax is payable by his employer) shall obtain a certificate of enrolment from the designated officer in the prescribed manner.
(3) The designated officer shall mention in every certificate of enrolment the amount of tax payable by the holder according to the Schedule and the date by which it shall be paid, and such certificate shall be deemed to be a notice of demand for the purposes of section 12;
(4) Every employer or person required to obtain a certificate of registration or enrolment shall, within such period as may be prescribed, or, if he was not engaged in any profession, trade, calling or employment on the date of the commencement of this Act, within a period of thirty days from the date of commencement of his profession, trade, calling or employment, or, as the case may be, within such period from the date of his becoming liable to pay tax as may be prescribed, or in respect of a person referred to in sub-section (2) within such period from the date of his becoming liable to pay tax, apply for a certificate of registration or enrolment to the designated officer in the prescribed form, and the designated officer shall, after making such inquiry as he deems fit, within thirty days of the receipt of the application, if the application is in order, grant him such certificate.