(1) Subject to the other provisions of this chapter, no dealer shall, while being liable to pay tax under section 9, section 10, section 12 or section 15, carry on business as a dealer unless he has been registered and possesses a certificate of registration:
Provided that a dealer liable to pay tax under section 9, section 10, section 12 or section 15 shall be allowed two months' time from the date from which he is first liable to pay such tax to get himself registered.
(2) Every dealer required by sub-section (t) to be registered shall make application in this behalf 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 specifying therein the class or classes of goods for the purposes of clause (a), clause (b) or clause (d) of sub-section (2), or sub-clause (ii) of clause (a) of sub-section (3), of section 17.
(3) If a dealer who is not registered under this Act opts to make lump sum payment under sub-section (1) of section 19 and subsequently ceases or is found to have ceased, under sub-section (5) of that section, to be eligible to make such lump sum payment, he shall make an application under sub-section (2) of this section for registration and the prescribed authority shall, on such application, grant such dealer a certificate of registration under sub-section (5) with effect from the commencement of the year in respect of which he ceases to be liable to make lump sum payment under section 19.
(4) The lump sum paid, if any, by a dealer under section 19 in respect of any year during which he gets himself registered, shall be adjusted against tax payable by him under section 17 for any period or periods of such year.
(5) If the said authority is satisfied that an application for registration is in order, he shall, in accordance with such rules as may be prescribed, register the applicant and grant him a certificate of registration in the prescribed form which shall specify the class or classes of goods for the purposes of clause (a), clause (b) or clause (d) of sub-section (2), or subclause (ii) of clause (a) of sub-section (3), of section 17.
(6) Where the application for registration is made under this section, the prescribed authority shall grant him the certificate of registration from the date of filing of such application:
Compulsory registration of dealers.
479 The West Bengal Sales Tax Act, 1994.
[West Ben. Act (Chapter IV—Registration of dealer and demand of security etc.—Section 26.)
Provided that the prescribed authority shall grant to such dealer the certificate of registration from the date of commencement of his liability to pay tax where the application for registration is made within thirty days of such date:
Provided further that where the prescribed authority is satisfied that during the pendency of an application made by a dealer under section 27, such dealer has become liable to pay tax under section 9, section 10 or section 12, he shall grant to such dealer the certificate of registration from the date of commencement of such liability.
(7) Where any dealer, who has been registered on any day before the appointed day, and continues to be so registered on the day immediately before such appointed day, under—
(a) the Bengal Finance (Sales Tax) Act, 1941,-
(b) the Bengal Raw Jute Taxation Act, 1941,
(c) the West Bengal Sales Tax Act, 1954, or
(d) the West Bengal Motor Spirit Sales Tax Act, 1974, and is liable to pay tax under this Act on such appointed day, the prescribed authority shall issue to such dealer in the prescribed manner a fresh certificate of registration under this Act.
(8) The prescribed authority may from time to time amend any certificate of registration in accordance with information furnished under section 97 or otherwise received, and such amendment may be made with retrospective effect in such circumstances and subject to such restrictions and conditions as may be prescribed.
(9) When any dealer has been convicted or has paid composition money under section 88 or section 90, as the case may be, in respect of any contravention of the provisions of sub-section (I) of this section, the prescribed authority shall register such dealer and grant him a certificate of registration, and such registration shall take effect from the date of order as if it had been made under sub-section (5) of this section on the dealer's application.
Ben. Act VI of 1941.
Ben. Act XI of 1941.
West Ben.
Act IV of
1954.
West Ben.
Act XI of
1974.
480 The West Bengal Sales Tax Act, 1994.
XLIX of 1994.1 (Chapter IV—Registration of dealer and demand of security etc.—Section 27.)
(10) When—
(a) any business in respect of which a certificate of registration has been granted to a dealer on an application made, has been discontinued, or
(b) a dealer has ceased to he liable to pay tax under section 9, section 10, section 12 and section 15, the prescribed authority shall cancel the registration of such dealer.
(11) When any dealer to whom a certificate of registration is granted under sub-section (5), or a fresh certificate of registration is issued under sub-section (7) of this section or a certificate of registration is granted under section 27, has failed to pay any tax, penalty or interest payable under this Act, the prescribed authority may, after giving the dealer an opportunity of being heard, cancel the registration of such dealer.
(12) Notwithstanding the provisions of this section or section 27, a dealer, whose certificate of registration is cancelled under subsection (I1), shall not be granted another certificate of registration under this Act until he pays the tax, penalty or interest referred to in that sub-section.
(13) Any dealer registered under sub-section (5) for his liability to pay tax under section 10, section 12 or section 15, shall, notwithstanding that his gross turnover of sales does not exceed the taxable quantum referred to in sub-section (3) of section 9, also be liable to pay tax on all sales of goods under section 9.
27. (I) Any dealer, whose gross turnover of sales during a year exceeds ten thousand rupees, may, notwithstanding that he is not liable to pay tax under section 9, apply in the prescribed manner to the prescribed authority for registration under this Act.
(2) The provisions of sub-section (2), sub-section (5), subsection (8), clause (a) of sub-section (10), sub-section (11), and subsection (12), of section 26 shall apply in respect of any application for registration, or any certificate of registration granted on application made, as the case may be, under sub-section (I) of this section.
(3) Every dealer who has been registered on application made under this section shall, for so long as his registration remains in force, be liable to pay tax under this Act.
(4) The registration of a dealer on application made under this section shall be in force for a period of not less than three complete years and shall remain in force thereafter unless cancelled under the provisions of this Act.
Voluntary registration of dealers.
481 The West Bengal Sales Tax Act, 1994.
[West Ben. Act Security to be furnished in certain cases.
(Chapter 1V—Registration of dealer and demand of security etc.—Section 28.)
(5) Subject to the provisions of sub-section (4), a dealer registered on application made under this section may apply in the prescribed manner, not less tan six months before the end of a year, to the authority which granted him his certificate of registration fbr the cancellation of such registration to take effect at the end of the year in which the application for such cancellation is made; and the said authority shall, unless the dealer is liable to pay tax under the provisions of section 9, section 10, section 12 or section 15 cancel the registration accordingly.
(6) Notwithstanding anything contained in sub-section (3) or subsection (5), when the gross turnover of sales of any dealer registered on application made under this section has, for three successive years after the period of three years referred to in sub-section (4), has failed to exceed the taxable quantum, the prescribed authority may, unless the dealer is liable to pay tax under the provisions of section 10, section 12 or section 15, after giving the dealer a reasonable opportunity of being heard, cancel registration of such dealer.