Compulsory Registration of Dealers
(1) No dealer shall, while being liable to pay tax, 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 shall be allowed one-month 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 (1) 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 in and signed by the dealer specifying therein the class or classes of goods dealt in or manufactured by him.
(3) If the said authority is satisfied that an application for registration is in order, he shall, in accordance with such manner as may be prescribed, grant registration to the applicant and issue a certificate of registration in the prescribed form which shall specify the class or classes of goods dealt in or manufactured by him.
(4) The prescribed authority may, from time to time, amend any certificate of registration in accordance with information furnished 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.
(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 be liable to pay tax; or
(c) an incorporated body is closed down or if it otherwise ceases to exist; or
(d) the owner of the proprietary business dies leaving no successor to carry on business; or
(e) in case of a firm or association of persons if it is dissolved or
(f) a person or dealer is registered by mistake, or
(g) a dealer fails to furnish return and pay tax and interest according to such return or returns within the time extended, the prescribed authority shall cancel the registration of such dealers in the prescribed manner.
(6) The cancellation of registration will take effect from the end of the period in which it is cancelled unless it is to take effect from a different date as ordered by the prescribed authority
(7) When any dealer to whom a certificate of registration is granted has failed to pay any tax, penalty or interest payable under this Act or has failed to furnish return, knowingly furnished incomplete or incorrect Return or failed to account for the Tax/Retail invoice or no business at the declared place or discontinued the business without informing such discontinuation or conducted business with an intention to evade tax or attempt to evade tax, or has prevented or obstructed or abated the prevention or obstruction of any survey, inspection, entry, search or seizure by a Prescribed Authority, the certificate of registration of such dealer may be suspended by the appropriate Registering Authority in the manner as may be prescribed, without prejudice to any other action, which may be taken against him under this Act.
Provided that the certificate of registration of a dealer shall not be suspended if he has furnished return or returns within the date prescribed in the notice and has paid tax, penalty or interest payable under this Act by such date, as the prescribed authority may extend upon an application filed by the dealer within 15 days from the date by which he is required to file such return or returns or make payments of tax, interest or penalty, as the case may be.
(8) Suspension of Certificate of registration will be withdrawn and registration certificate shall be restored on an application made by the dealer on furnishing evidence of payment of all taxes, interest and penalty as case may be and on furnishing of overdue return or returns within 15 days from the date of such Application.
(9) In all cases, where the certificate of registration is suspended, restored or cancelled, the registering authority, shall display the fact in the office notice board, publish such fact in the Commercial Tax Gazette and Official website of the Commercial Taxes Department of Jharkhand.