Vat Actupdated - RS Goyal & Associates

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Central Government to establish a new industrial undertaking in the State under the
provisions of the Industries (Development and Registration) Act, 1951 (No. 65 of 1951) may,
notwithstanding that he is not liable for registration under clause (a), get himself registered
under this Act.
(3) Every dealer required to get himself registered under sub-section (1) or clause (a) or
clause (b) of sub-section (2), shall, or a dealer who desires to get himself registered under
clause (c) of sub-section (2), or a person who desires to get himself registered under clause
(d) of sub-section (2) may make an application to the Commissioner in such form and
manner as may be prescribed, giving correct and complete particulars therein. Such
application shall be accompanied by an affidavit in support of the particulars given in the
application and also a satisfactory proof of payment of a registration fee of five hundred
rupees in the prescribed manner.
(4) (a) On the day the application for grant of a registration certificate as required by subsection
(1) or sub-section (2) is received, the said authority shall grant the applicant a
registration certificate in the prescribed form.
(b) After issue of the registration certificate under clause (a), the Commissioner shall verify
the particulars given in the application in such manner as may be prescribed.
(c) If the Commissioner on verification under clause (b), is satisfied that the particulars given
by the applicant in his application are incorrect or that the applicant has misrepresented
certain facts, he shall, after giving the applicant an opportunity of being heard and recording
the reasons in writing, cancel the registration certificate issued to the applicant under
clause (a) in accordance with the provisions of clauses (c) or clause (e) of sub-section (10)
from the date of its issue, not later than thirty days of the date of receipt of the application.
[from 10.8.10]
[(4) 10 (a) On receipt of the application for grant of registration certificate,-
(i) the said authority shall, if it is satisfied that the application is in order,
grant the applicant a certificate of registration in such form and manner as
may be prescribed; and
(ii) if the said authority is not so satisfied, he shall reject the application, not
later than thirty days from the date of receipt of the application.
(b) If the certificate of registration is not granted or the application is not rejected
within the aforesaid period of thirty days, the applicant shall, on expiration of
the said period, be entitled to a certificate of registration in accordance with
his application and the said authority shall issue a certificate of registration
accordingly. --24.12 .2007 to 9.8 .2010] 10
[(4) (a) On the day the application for grant of a registration certificate as required by subsection
(1) or sub-section (2) is received, the said authority shall grant the applicant a
registration certificate in the prescribed form.
(b) After issue of the registration certificate under clause (a), the Commissioner shall
verify the particulars given in the application in such manner as may be prescribed..
(c) If the Commissioner on verification under clause (b), is satisfied that the particulars
given by the applicant in his application are incorrect or that the applicant has
misrepresented certain facts, he shall, after giving the applicant an opportunity of
being heard and recording the reasons in writing, cancel the registration certificate
issued to the applicant under clause (a) in accordance with the provisions of clauses
( c ) or clause (e ) of sub-section (10) from the date of its issue, not later than thirty
days of the date of receipt of the application.