(1) Every assessee (not being an officer of the State Government or the Central Government) liable to pay tax under section 5 shall obtain a certificate of registration from the assessing authority in the prescribed manner.
(2) Every assessee (other than a person earning salary or wages, in respect of whom the tax is payable by his employer), liable to pay tax under this Act, shall obtain a certificate of enrolment from the assessing authority in the prescribed manner.
(3) Every assessee required to obtain a certificate of registration or enrolment under this section shall,–
(a) within thirty days from the date of commencement of this Act; or
(b) if he was not engaged in any profession, trade, calling or employment on the date of such commencement, within thirty days of his becoming liable to pay tax;
apply for a certificate of registration or enrolment or a revised certificate of enrolment, as the case may be, to the assessing authority in the prescribed form and, the assessing authority shall after making such enquiry as may be necessary within thirty days of the receipt of the application (which period in the first year from the commencement of this Act, shall be extended to ninety days) if the application is in order, grant him such certificate of registration or enrolment.
[(4) [xxx]]
(5) Where an assessee liable to registration or enrolment has wilfully failed to apply for such certificate within the time specified in sub-section (3), the assessing authority may, after giving him a reasonable opportunity of being heard, impose a penalty which shall not be less than rupees ten but which shall not exceed rupees twenty for each day of delay in case of an employer and not exceeding rupees five for each day of delay in case of others.
(6) Where an assessee liable to registration or enrolment has deliberately given false information in any application submitted under this section, the assessing authority may, after giving him a reasonable opportunity of being heard, impose a penalty which shall not be less than rupees one hundred but which shall not exceed rupees one thousand.