24. Registration of a Dealer

(1)        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, 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.  

Provided that a dealer who is not required by section 23 to be registered but intends to be registered under this clause shall have a turnover of sales or contractual transfer price, as the case may be, during a year exceeding rupees fifty thousand.

 (1a)      A dealer who is deemed to have been registered under sub-section (3) of section 23 shall, within one hundred and twenty days from the appointed day or such further time as may be allowed by the commissioner, 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.  

Provided that where the application is not disposed of by the prescribed authority within the prescribed period, the dealer shall be deemed to have been registered on the expiry of such period  

(2a)      If the prescribed authority is satisfied that the information provided by the dealer as referred to in sub-section (la) 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 does not submit the information as required under sub-section (1A), the Commissioner may, after giving the dealer an opportunity of being heard, cancel the registration number, if any, allotted to him under the Act and his certificate of registration granted under clause (f) of section 119.

(2B) where a dealer who has become liable to pay tax under section 10 or under section 11 or under section 14 applies for registration under section 24 and it is found from the documents produced or otherwise that such dealer claims to carry on business from table-space in a room not owned by him or not directly let out to him by the landlord or from accommodation not owned or directly let out to him by the landlord, the registering authority shall grant him registration only when such dealer furnishes a security of amount not exceeding rupees one lakh each in such manner as may be prescribed .

(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.