(1) No dealer who has become liable to pay tax under section 10, or section 11, or section 14, or subsection (3) of section 27C, shall carry on business as a he gets himself registered:
Provided that the provisions of this sub-section shall be deemed not to have been contravened, if the dealer having applied, within the prescribed time as specified in sub-section (2), for such registration, is engaged in such business, and where such application has not been disposed of.
(2) A dealer referred to in sub-section (1) shall, within thirty days from the date from which he has become liable to pay tax under section 10, or section 11, or section 14, or sub-section (3) of section 27C, make an application for registration to the Commissioner as provided in subsection (1) of section 24.
(3) Notwithstanding anything contained in sub-section (1), where a dealer has become liable to pay tax under sub-section (1) of section 10, or sub-section (1) of section 11, or sub-section (2) of section 14 and is registered under the West Bengal Sales Tax Act, 1994, on the day immediately preceding the appointed day, he shall be deemed to have been registered under the Act:
Provided that no such dealer shall be deemed to have been registered under the Act, if he has applied for cancellation of his certificate of registration under any of the provisions of the West Bengal Sales Tax Act, 1994, and such application is pending before the appropriate authority on the appointed day:
Provided further that where a registration number has been allotted under the Act to a dealer referred to in the first proviso anytime before the appointed day, such registration number shall be deemed to have been cancelled on the appointed day as if no such number had ever been allotted to such dealer.
West Ben. Act XL1X of 1994.
28 THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 31, 2005 [PART III The West Bengal Finance Act, 2005.
(Section 9.)
(4) If a dealer. who is required by sub-section (1) to get himself registered, fails, without any reasonable cause, to make an application for registration within the time allowed under sub-section (2), the Commissioner may, by an order in writing, after giving the dealer an opportunity of being heard, impose upon such dealer by way of penalty a sum not less than five hundred rupees and not exceeding one thousand rupees for each month of default, in such manner as may be prescribed.
Registration of a 24. (1) Every dealer— dealer.
(a) who is required by section 23 to be registered, shall, or
(b) who is not required by section 23 to be registered but intends to be registered at any time, may, make an application for registration in the prescribed manner to the prescribed authority, and such application shall be accompanied by a declaration in the prescribed form duly filled up and signed by the dealer making the application.
(IA) A dealer who is deemed to have been registered under subsection (3) of section 23 shall, within sixty days from the appointed day, submit such information, to such authority and in such manner, as may be prescribed.
(2) If such prescribed authority is satisfied that the application for registration referred to in sub-section (1) is in order, he shall register the applicant and grant him a certificate of registration in such form, within such period, in such manner, and subject to such conditions and restrictions, as may be prescribed.
(2A) If the prescribed authority is satisfied that the information provided by the dealer as referred to in sub-section (IA) is in order, he shall, in such manner as may be prescribed and within thirty days from the date of furnishing such information, issue a certificate of registration under the Act to such dealer in the prescribed form which shall be effective from the appointed day:
Provided that where a dealer fails to submit such information within the time referred to in sub-section (1A) without showing any reasonable cause, his registration number, if any, allotted under the Act, or his certificate of registration granted under clause (0 of section 119, shall be deemed to have been cancelled on the expiry of such time and the dealer shall, for all purposes of the Act, be deemed not to have been registered.
(3) Any dealer who has been registered under sub-section (2) shall, on an application made under clause (b) of sub-section (1), be liable to pay tax on all sales of goods or on execution of works contract effected by him from the date from which his certificate of registration is granted.
Enrolment of 25. (1) For carrying out the purposes of section transporters, carriers or 73, section 80, section 81, every transporter, carrier transporting or transporting agent operating his transporting agents.
business in West Bengal for transporting any consignment of goods into, or outside, or within, West Bengal shall apply and obtain from the Commissioner a certificate of enrolment in such manner, and within such time, as may be prescribed.
Information to be furnished by a registered dealer regarding change of business.
27A.
(a)
PART III] THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 31, 2005 29 The West Bengal Finance Act, 2005.
(Section 9.)
(2) If a transporter, carrier or transporting agent, who is required by sub-section (1) to get himself enrolled, fails, without any reasonable cause, to make an application for enrolment within the prescribed time, the Commissioner may, by an order in writing and after giving such transporter, carrier or transporting agent an opportunity of being heard, impose upon such transporter, carrier or transporting agent a penalty of a sum not exceeding one thousand rupees for each month of default, in the manner as may be prescribed.
26. The Commissioner may, by an order in writing, for good and sufficient reason to be recorded therein, demand from any dealer, casual dealer or any other person including transporter, carrier or transporting agent, a security in such circumstances and in such manner as may be prescribed.
27. The prescribed authority may from time to time amend any certificate of registration in accordance with the information furnished under sections 27A, 27B, 27C or otherwise received, after due notice to the dealer, and such amendment may be Made with retrospective effect in such circumstances, and subject to such restrictions and conditions, as may be prescribed.
If any registered dealer-- sells or otherwise disposes of his business or any part of his business or effects or comes to know of any change in the ownership of his business, or discontinues his business or changes his place of business or opens a new place of his business; or
(b) discontinues or changes hiS factory or warehouse or open a new factory or warehouse; or
(c) changes the name or nature of his business or effects an change in the class or classes of goods in which he carrie on his business and which is or are specified in his certificate of registration; or
(d) in the case of a company, effects any change in the constitution of its board of directors; or
(e) accepts digital signature certficate issued under the 21 of 2000.
Information Technology Act, 2000, or
(f) opens a new bank account or closes an existing bank account relating to the business, he shall, within the prescribed time and in the prescribed manner, inform the prescribed authority accordingly and if any such dealer dies, his legal representative shall, in the like manner, inform the said authority.
Transfer of business by a registered 27B. Where the ownership of the business of dealer.
a registered dealer is transferred absolutely by sale, gift, bequest, inheritance or otherwise, or transferred by way of lease, Security to be furnished by dealer, casual dealer or any other person including transporter, carrier or transporting agents.
Amendment of certificate of registration.
y 30 THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 31, 2005 [PART III The West Bengal Finance Act, 2005.
(Section 9.)
and the transferee or the lessee carries on such business, either in its old name or in some other name, the transferee or the lessee shall, for all the purposes of the Act (except for the liabilities under this Act already discharged by such dealer), be deemed to be and to have always been registered (in the case of a lease for so long as the lease subsists) as if the certificate of registration of such dealer had initially been granted to the transferee or the lessee, and the transferee or the lessee shall, on application to the Commissioner, be entitled to have the certificate of registration amended accordingly.
Partial transfer 27C. (1) Where the ownership of a part, division or of business by a registered unit of the business of a registered dealer is transferred dealer. by sale, gift, bequest, inheritance or otherwise, or transferred by way of a lease or licence, and if the transferee, lessee or licensee, as the case may be, carries on such business as a part of his existing business or a new business in some other name, he shall, for the purposes of this Act (except for the liabilities under this Act already discharged by the transferor or lessor or licensor, as the case may be) be deemed to be a dealer in default in the matter of payment of any tax, penalty or interest payable by or due from the transferor or lessor or licensor, as the case may be, in respect of all the periods immediately preceding the date of such transfer in relation to such part, division or unit.
(2) If the transferee, lessee or licensee is a registered dealer and carries on the business referred to in sub-section (1), he shall, by an application under section 27, get his certificate of registration duly amended.
(3) If the transferee, lessee or licensee is not a dealer registered under this Act and if he carries on business from such part, division or unit, he shall, notwithstanding anything contained in section 10, section 11, or section 14, be liable to pay tax under this Act, and be liable for registration under section 24, from the date of such transfer.
(4) Where the transferee, lessee or licensee is deemed to be a dealer in default under sub-section (1) for any amount of tax, penalty or interest payable by, or due from, the transferor or lessor or licensor, as the case may be, such amount of tax, penalty or interest shall be recoverable from such transferee, lessee or licensee under section 55.
Declaration in 27D. Every registered dealer shall send a declaration respect of the manager or to such authority, within such period and in such manner, other officers of as may be prescribed, stating the names of the manager a registered dealer. and all officers of other designations who are responsible for ensuring compliance with any requirement made of such dealer under this Act, and in the event of any change of such manager or other officers, the dealer shall send a revised declaration in the like manner to the said authority within such time as may be prescribed.
Penalty for 27E. Where a dealer fails to furnish the information contravention of the provisions of as referred to in section 27A, section 27B, section 27C, sections 27A, 27B, 27C, or or section 27D within such time as may be prescribed, the
27D. Commissioner may, after giving the dealer an opportunity of being heard, by an order in writing, impose upon such dealer by way of penalty a sum not exceeding five thousand rupees in such manner as may be prescribed.
PART HU THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 31, 2005 31 The West Bengal Finance Act, 2005.
(Section 9.)
Amendment of 28. The Commissioner may amend any certificate certificate of enrolment. of enrolment granted under sub-section (2) of section 25, in accordance with the information furnished by a transporter, carrier or transporting agent, as the case may be, or otherwise received, after due notice to such transporter, carrier or transporting agent, as the case may be, and such amendment may be made with retrospective effect in such circumstances and in sUch manner, and subject to such restrictions and conditions, as may be prescribed.
Cancellation of certificate of 28A. (1) A certificate of enrolment granted to a enrolment. transporter, carrier or transporting agent under subsection (2) of section 25, shall be cancelled by the Commissioner where he, after giving a reasonable opportunity of being heard, is satisfied that the business of transporting goods of such transporter, carrier or transporting agent, as the case may be, has discontinued his business or has ceased to exist, and such cancellation shall take effect from the date of such order.
(2) The cancellation of the certificate of enrolment may be made on an application of the dealer or suo mote on the satisfaction of the appropriate authority.
Cancellation of