(1) Every dealer shall get himself registered Registration of dealers. the prescribed authority certificate.
with and shall possess a registration 2) An application by a dealer for getting himself registered and for a registration certificate shall be made to the prescribed authority in such manner and within such timne and shall be accompanied by such fee as may be prescribed.
(3) The prescribed authority shall register the applicant and issue to him a registration certificate in the prescribed form, if the prescribed authority is satistied that the applica- tion is bona fde and is in order.
(4) The prescribed authority shall have power-
(a) to require any person who he has reason to believe is a dealer, to get himself registered;
(b) for good or suficient reasons, to cancel, modify or amend any registration made and any registra- tion certificate issued by him;
(c) for good or sufficient reasons, to demand from a dealer who has been registered or a person who has applied for registration under this section or a person who has been required to get himself regis- tered under clause (a), reasonable security for proper payment of tax.
The West Bengal Sales Taa Act, 1954. 3 IV of 1954.]
(Sections 6-9.)
No application for registration made under sub-section (shall be refused and no order under any of the clauses of sub-section (4) shall be made, unless the person concerned, or the dealer has been given an oppor tunity of being heard.
applicant, the
6. No person shall transport from any railway station, Rostriosteamer station, air-port, post ofice, or whether of similar nature or behalf by the State Government, any consignment of any other place tion on otherwise, notified in this move ment.
cigarettes exceeding such quantities and except in accord ance with such conditions conditions shall be made with a view to ensure that there is be prescribed. Suchas may no evasion of the tax imposed by this Act.
7. The prescribed authority or any other officer may be authorised by the State Government in this behalf searoh may, for the purpose of verifying whether cigarettes are seize.
being transported section 6, and subject prescribed,- who Power to contravention of to such the provisions of in restrictions may be as () intercept and search any road vehicle, or rivercraft or any load carried by a person; and
(22) seize any cigarettes which he has reason to believe are being transported in contravention of the provi sions of section 6, together with any container or other materials for the packing of cigarettes.