(1) No person shall, after the commencement of this Act, carry on business in motor spirit as a dealer unless he has been registered as such and possesses a registration certificate issued under this Act:
Provided that persons carrying on such business at the commencement of this Act shall be allowed time up to two months from such commencement to obtain such registration certificate though, however, he will be liable for payment of tax under sub-section (1) of section 4 from the date of commencement of this Act:
Provided further that a retail dealer granted licence under the Bengal Motor Spirit Sales Taxation Act, 1941 and liable to pay tax under sub-section (3) of section 4 of this Act may carry on business in motor spirit under the said licence till any stock of motor spirit with such dealer in respect of which no tax has been paid under the Bengal Motor Spirit Sales Taxation Act, 1941, is sold or otherwise disposed of and the said licence shall be deemed to be a certificate under this Act till such stock is sold or otherwise disposed of.
(2) Application for registration under this Act for carrying on business in motor spirit as a dealer shall be made to the prescribed authority in such form as may be prescribed.
(3) If the authority referred to in sub-section (2) IS satisfied that an application for registration is in order he shall grant a certificate to the applicant and every such certificate shall be in the prescribed form and contain the prescribed particulars and shall be subject to the prescribed conditions.
(4) Subject to such conditions as may be prescribed, the certificate granted under this section may be suspended or cancelled by Ben. Act III of
1913.
36 The West Bengal Motor Spirit Sales Tax Act, 1974.
XI of 1974.]
(Sections 7, 8.)
the authority which granted it after allowing its holder an opportunity to show cause against such suspension or cancellation,—
(a) if there is any contravention of any of the provisions of this Act or any breach of the conditions subject to which the certificate was granted, or
(b) if the holder of the certificate has ceased to carry on business as a dealer or has sold or otherwise transferred his interest in the business in respect of which the certificate was granted.
(5) The holder of a certificate shall not be entitled to compensation for any loss or damage suffered by him as a result of suspension or cancellation of the certificate under sub-section (4).
7. The prescribed authority may, subject to such rules as may be Demand of prescribed, and for good or sufficient reasons, demand from a dealer security.
reasonable security for proper payment of the tax payable by him under this Act.