Registration of dealers and realisation of tax by dealers (1) Every dealer
(a) who sells any goods imported by him from outside U.P. the turnover whereof is liable to tax under sub section (1) of section 3A; or (b) who is liable to pay tax under any other provisions of this Act; or (c) who would, but for any exemption made or granted under this Act, be liable to pay tax thereunder, provided his actual or estimated turnover for the assessment year is not less than the amount specified in or notified under sub-section (2) of section 3; or (d) who commences business during the course of an assessment year whose average monthly estimated turnover for the remainder of such year, or whose actual turnover is in any month during the aforesaid period, is not less than one-twelfth of the amount specified in or notified under sub-section (2) of section 3, shall apply for registration to the assessing authority in such form, in such manner and within such period as may be prescribed, and furnish along with such application satisfactory proof of deposit of a fee of [two] hundred rupees:
PROVIDED that it shall not be necessary for a dealer, who deals exclusively in goods exempted from tax under section 4 otherwise than under any condition imposed under the proviso thereto, to obtain registration under this Act.
Explanation: For the purpose of clause (c) or clause (d), the turnover shall be the aggregate of the turnover of
(i) purchases or of sales, whichever is higher, of goods notified under sub-section (1) of section 3D;
(ii) purchases liable to tax under any other provision of the Act; and (iii) sales of all other goods.
(1A) (a) (i) The assessing authority may, after such enquiry as it considers necessary and subject to the provisions of section 8C and such other conditions as may be prescribed in this behalf, allow the application and cause the dealer to be registered.
(ii) The registration shall, subject to the provisions of this Act and the rules made thereunder, take effect from the date on which the dealer becomes liable to registration in case he applies for registration within the period prescribed under sub-section (1) and, in any other case, from the date on which he applies for registration:
PROVIDED that if the dealer makes an application for registration after the expiration of the period prescribed and deposits in addition to the fee specified under sub-section (1), a late fee of [fifty] rupees for every month of the delay or part thereof, the assessing authority may, on being satisfied that there were sufficient reasons for the delay in applying for registration and after recording reasons thereof in writing, direct that the certificate of registration if issued, shall take effect from the date on which the dealer became liable to registration under sub-section (1).
(b) The registration granted to a dealer shall remain in force so long as the dealer continues to be liable to registration under this Act and deposits a fee of [one hundred] rupees in the prescribed manner and before the commencement of the assessment year to which the fee relates, failing which the certificate of registration shall cease to remain in force:
PROVIDED that if the dealer deposits such fee after the commencement of the assessment year to which the fee relates together with a late fee of [fifty] for every month of delay or part thereof, the assessing authority may, on being satisfied that there were sufficient reasons for the delay in depositing the fee in time and after recording his reasons therefor in writing, direct that the certificate of registration shall be deemed to have remained in force as if no delay had occurred in depositing the fee:
PROVIDED FURTHER that the registration granted to a dealer shall remain in force so long as the dealer continues to be liable to registration under the Act, if the dealer deposits an amount of [one thousand] rupees in lumpsum as renewal fee in the prescribed manner, before the renewal of registration becomes due; and the provisions of the preceding proviso shall apply, mutatis mutandis, to such lump sum deposit as it applies to deposit for annual renewal.
(1B) A certificate of registration, granted under this section to a dealer, may be cancelled by the authority empowered to grant it, either on the application of the dealer or on its own motion , where such authority is satisfied that the dealer to whom it was granted has ceased to carry on business or has ceased to be subject to registration or has failed to pay the tax, penalty or other dues within three months of the date such tax, penalty or other dues became payable or where for any other sufficient reasons such authority considers it proper so to do.
Explanation: The dissolution of a firm or association of persons or partition of joint Hindu family or transfer by a dealer of his business shall be deemed to be cessation of business within the meaning of this sub-section.
(1C) The assessing authority empowered to grant a certificate of registration to a dealer may, after considering any information furnished under this Act or otherwise received and after making such inquiry as he may deem fit, amend from time to time any certificate of registration; and such amendment of the certificate of registration shall take effect
(a) in the case of a change in the name, ownership or place of business or opening of a new place of business from the date of the event necessitating the amendment whether or not information in that behalf is furnished within the time prescribed under section 8BB;
(b) in the case of any addition or modification in the description of any goods or class of goods in the certificate of registration, from the date of the event necessitating the amendment if information in that behalf is furnished within the time prescribed under section 8BB and in any other case, from the date of receipt of request for such addition or modification by the assessing authority;
(c) in the case of deletion of any goods or class of goods, from the date of order of deletion:
PROVIDED that where in consequence of change in the ownership of a business, the liability to pay tax of a dealer ceases, the amendment of the certificate of registration shall take effect from the date on which information in respect of such change is furnished under section 8BB.
Explanation I: Any amendment of a certificate of registration under this sub-section shall be without prejudice to any liability for tax or penalty imposable, or for any prosecution for an offence under this Act.
Explanation II: For the removal of doubts, it is hereby declared that where a registered dealer
(a) affects a change in the name of his business; or (b) is a firm and there is change in the constitution of the firm without dissolution thereof; or (c) is a trustee of a trust and there is a change in the trustees thereof; or (d) is a guardian of the ward and there is a change in the guardian; or (e) is a joint Hindu family and the business of such family is converted into a partnership business with all or any of the coparceners as partners thereof then merely by reason of any of the circumstances aforesaid, it shall not be necessary for the dealer or the firm the constitution whereof is changed, or the new trustees, or the new guardian or, as the case may be, the partners of such partnership business, to apply for a fresh certificate of registration, and on information being furnished in the manner required by section 8 BB the certificate of registration shall be amended.
(1D) A certificate of registration shall not be cancelled or amended by such authority as is mentioned in sub-sections (1B) and (1C) on its own motion without the dealer being given a reasonable opportunity of being heard.
(2) (a) No person who is not a dealer registered under this Act, shall in respect of any sale or purchase made by or through him, realise from any person any amount by way of trade tax on sale or purchase of goods or any amount in lieu of trade tax on sale or purchase of goods by giving it a different name or colour and no dealer registered under this Act, shall, in respect of any sale or purchase made by or through him, realise from any person, other than a person to whom goods are sold by him, any amount by way of trade tax on sale or purchase of goods or any amount in lieu of trade tax on sale or purchase of goods, by giving it a different name or colour.
(b) Where trade tax on sale of goods is payable on any turnover by a dealer (including a commission agent or any of the persons mentioned in the Explanation to clause (c) of section 2) registered under this Act, such a d ealer may recover an amount, equivalent to the amount of trade tax on sale of goods payable, from the person to whom the goods are sold by him, whether on his own behalf or on behalf of his principal:
PROVIDED that no dealer, from whom the assessing authority agrees to accept under section 7D, a composition money in lieu of the amount of tax payable by him shall realise from any person any amount by way of trade tax on sale of goods or an amount in lieu thereof by giving it a different name or colour.
(3) For the purposes of realisation of the tax by a registered dealer from a purchaser under sub-section (2), the price of goods sold by the dealer shall be rounded off to the nearest of rupee, that is to say, a fraction of fifty paise or over shall be counted as one rupee and any other fraction shall be ignored. Where the amount of tax to be so realised works out to a fraction of rupee which is not a multiple of five paise, it shall be rounded off to the nearest multiple of five paise that is to say a fraction of more than two and a half paise shall be rounded off to the next multiple of five paise and any other fraction shall be ignored.
(4) (i) Without prejudice to the provisions of section 12 any dealer, whether registered or not, to whom the provisions of sub-section (1) of this section or sub-section (1) of section 18 are applicable, shall issue to the purchaser, a cash memo or bill or challan as the case may be, [with serial number, name, address, registration number and the date from which the registration number is effect, branches or godowns, of the firm, printed from a printing press, which shall be duly filled, signed] , signed and dated by himself or by his servant, manager or agent in a case where the price of goods sold is more than fifty rupees and shall preserve its carbon copy for such period as may be prescribed;
(ii) where a registered dealer realises trade tax on sale of goods from the purchaser, the cash memo or bill shall separately show the price of the good s sold and the amount realised as tax.
[(5) Where any dealer transports any goods liable to tax, by a vehicle, he shall furnish to the transporter or driver or any other person-in-charge of the vehicle, a duly filled goods transport memo in the prescribed form and the transporter or the driver of the person-in-charge of the vehicle carrying such goods shall, on demand by an officer authorised under sub-section (2) of section 13, produce such memo for his inspection. If the transporter or the driver or the person-in-charge of the vehicle fails to produce such memo on such demand it shall be presumed that:
(a) the dealer has not accounted for such goods with a view to evade payment of tax, or (b) if the
dealer of such is
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