(1) No operator who is liable to pay Cess under section 3 shall
run the business unless he possess a valid certificate of
registration as provided under this Act;
Provided that such operator who, at the commencement of
this Act, is running the business may continue to do so but
shall apply to the Authorised Officer for registration within
thirty days there from.
(2) Every operator who is required to possess a certificate of
registration shall apply in the prescribed form to the
Authorised Officer within thirty days from the date on
which he first become liable to pay the Cess.
(3) If the Authorised Officer after such enquiry as he deems fit
is satisfied that an application for registration is in order he
shall register the applicant and is sue him a certificate of
registration in the prescribed form.
(4) The Authorised Officer may, after considering the
information furnished or received under any provisions of
this Act, a mend, from time to time the certificate of
registration.
(5) Where a registered operator discontinue, transfers or
otherwise disposes of the business applies in the prescribed
form to the assessing officer for can cellation of the
registration, the latter shall, after such enquiry as may
necessary, cancel the certificate of registration with effect
from such date as he may fix in accordance with the rules.
(6) Where the Authorised Officer is satisfied that any
registered operator has discontinued, transferred or
otherwise disposed of the business and has failed to apply
under sub-section (5) for cancellation of the registration the
Authorised Officer may, after giving the operator a
reasonable opportunity of being heard, cancel the
certificate of registration with effect from such date as he
may fix and the said activity shall be discontinued
transferred or otherwise disposed of from that date:
Provided that the cancellation of a certificate of registration
shall not affect the liability of the operator to pay the Cess,
including any penalty, due for any period up to the date of
cancellation whether such Cess including any penalty is
recovered before or after the date of cancellation.
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