(1) No dealer who has become liable to pay tax under section 10, or section 11, or section 14 or sub-section (3) of section 30, shall carry on business as a dealer unless 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 30, make an application for registration to the Commissioner in the manner provided in sub-section (1) of section 24:
Provided that a dealer who has become liable to pay tax under section 10, or section 11, or section 14, or sub-section (3) of section 30, and who is registered under the West Bengal Sales Tax Act, 1994, on the day immediately preceding the appointed day, shall, subject to the provisions of section 24, be deemed to have been registered under the Act.
(3) 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 the West Bengal Sales Tax Act, 1994, and is liable to pay tax under this Act on such appointed day, the prescribed authority shall issue to such dealer a certificate of registration under this Act in such manner as may be prescribed.
(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, after giving the dealer an opportunity of being heard in the manner as may be prescribed by an order in writing, impose upon such dealer by way of penalty a sum not exceeding ten thousand rupees for each month of default:
Provided that no penalty shall be imposed under this sub-section in respect of the same fact for which a prosecution has been initiated under section 93 and no prosecution shall lie in respect of a fact for which a penalty has been imposed under this section.
West Ben. Act XLIX of 1994.
20 THE KOLKATA GAZETTE, EXTRAORDINARY, DECEMBER 27, 2004 [PART III The West Bengal Value Added Tax Act, 2003.
(Chapter IV—Registration of dealer enrolment of transporter, carrier or transporting agent, issue of provisional certificate and demand of security, etc.—Sections 24-28.)
Registration of a dealer.
Enrolment of transporters, carriers or transporting agents.
Suspension of certificate of registration.
24. ( I) Every 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 after his turnover of sales during a year exceeds such taxable quantum as may be prescribed, 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.
(2) If the prescribed authority is satisfied that the application for registration is in order, he shall, in such manner and within such time as may be prescribed, register the applicant and shall grant him a certificate of registration in the prescribed form from such date as may be prescribed.
(3) Any dealer who has been registered under sub-section (2) for his liability to pay tax under clause (b) of sub-section (2) of section 10, or section 11, or who has been registered on an application made by him under clause (b) of sub-section (I) of section 24, shall be liable to pay tax on all sales of goods effected by him from the date from which his registration certificate is granted even where such dealer does not exceed the prescribed taxable quantum in respect of such sales.
25. For carrying out the purposes of section 73, section 80, section 81, every transporter, carrier or transporting agent operating his transporting business in West Bengal of transporting any consignment of taxable goods into, or outside, or within, West Bengal shall obtain from the Commissioner a certificate of enrolment in such manner, and within such time, as may be prescribed.
Explanation.— For the purposes of this section or section 70, the expression "taxable goods" shall mean all goods excluding those goods sales of which are tax-free under section 21.
26. The Commissioner may, by an order in writing, for good and sufficient reason to be recorded therein, demand from any dealer, transporter, carrier, 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 or registration in acccordance with information furnished under section 102 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.