Maharashtra Value Added Tax Act (2005) : Chapter IV : Registration
CHAPTER IV REGISTRATION
16. (1) No dealer shall, while being liable to pay tax under this Act, be
engaged in the business as a dealer, unless he possesses a valid certificate
of registration as provided by this Act:
Provided that, the provisions of this sub-section shall be deemed not to have been contravened, if the dealer having applied, within the prescribed time, for such registration as provided in this section, is engaged in such business:
Provided further that, if any dealer, holds the certificate of registration granted under the Bombay Sales Tax Act, 1959, which is effective or valid immediately before the appointed day, it shall not be necessary for him to apply for a fresh certificate under this section so long as the said certificate is not duly cancelled under this Act:
Provided also that, a dealer holding an effective certificate of registration or, as the case may be, a licence granted before the appointed day, under any laws other than the Bombay Sales Tax Act, 1959, shall, notwithstanding the fact that he is holding such effective certificate be required to apply for grant of certificate of registration under this section.
(2) Every dealer, required by sub-section (1) to possess a certificate of
registration or one who voluntarily desires to get registered shall apply in
the prescribed manner to the prescribed authority for grant of such
registration.
(3) If the prescribed authority, after scrutiny of the application and after
such inquiry as it deems fit, is satisfied that the application for registration
is in order and the prescribed conditions , if any, are fulfilled, shall register
the applicant and issue to him a certificate of registration in the prescribed
form:
Provided that, the prescribed authority, on finding that the application is not complete or that the information or documents prescribed for grant of registration certificate have not been furnished, or,
( ) the prescribed conditions are not fulfilled, may, after giving the
applicant a reasonable opportunity of being heard, reject the application for reasons to be recorded in writing.
(4) The Commissioner may, after considering any information furnished
under any of the provisions of this Act or otherwise received, amend from
time to time, any certificate of registration.
(5) A person or a dealer who has got himself registered shall be liable to
pay tax during the period in which his registration certificate is effective,
notwithstanding the fact that subsequently it is found that no registration
certificate was necessary in his case.
(6) Where,—
(a) any business, in respect of which a certificate of registration has
been issued under this section, has been discontinued or otherwise
disposed of, or has been transferred or the place of such business is
changed to a different local area, or
(b) the turnover of sales or the turnover of purchases of a registered
dealer who has become liable to pay tax under section 3 has during
any year not exceeded the relevant limit specified in sub-section (4)
of section 3,
then in the case covered by clause (a), the dealer shall apply in the prescribed manner and within the prescribed time, for cancellation of his registration to the Commissioner, and in the case covered by clause (b), the dealer may apply, in the prescribed manner, for cancellation, of his registration to the Commissioner; and thereupon the Commissioner may, after such inquiry as he deems fit and subject to the rules, cancel the registration with effect from such date including any date earlier to the date of the order of cancellation as he considers lit having regard to the circumstances of the case. The registration certificate cancelled under this sub-section shall be returned to the Commissioner within the prescribed time:
Provided that, where the Commissioner is satisfied that any business in respect of which a certificate has been issued under this section has been discontinued or disposed of or the place of such business is changed to a different local area, and the dealer has failed to apply under clause (a) as aforesaid for cancellation of registration, the Commissioner may, after giving the dealer a reasonable opportunity of being heard, cancel the registration with effect from such date as he may fix to be the date in
accordance with the rules, if any, from which the business has been discontinued or disposed of or changed to a different local area, as the case may be:
Provided further that, the cancellation of a certificate of registration on an application or otherwise shall not affect the liability of the dealer to pay the tax including any penalty, amount forfeited and interest due for any period ending on or before .the date of cancellation whether such tax including any penalty, amount forfeited and interest is assessed before the date of cancellation but remains unpaid, or is assessed thereafter.
Explanation. —For the purposes of this section, local area means the area to which the Post and Telegraph authorities have assigned a Postal Index Number (PIN).
(7) The Commissioner shall, by such date as he may notify in the Official
Gazette, prepare a list of all registered dealers and may amend the list,
from time to time. Any person may make an application in the prescribed
form to the Commissioner for a certified copy of any extract from the list
and thereupon the Commissioner, shall furnish a copy of the extract to the
applicant.
(8) Save as otherwise provided in sub-section (9), a certificate of
registration granted under this section and any certificate that may he
granted under this Act, shall be personal to the dealer or person to whom it
is granted, and shall not be transferable.
(9) Where a registered dealer,—
a. effects a change in the name of his business, or
b. is a firm, and there is a change in the constitution of the firm
without dissolution thereof, or
c. is a trustee of a trust, and there is change in the trustees thereof, or
d. is a guardian of a ward, and there is a change in the guardian or
termination of guardianship, or
e. is a Hindu Undivided Family and there is a change of Karta, or
f. is a private limited company which is converted into a public
limited company,
then, merely by reason of occurrence of any of the changes aforesaid, it shall not be necessary for the dealer, or the firm with the changed constitution, or the new trustees, or new guardian or the ward or the new Karta or the public limited company to apply for a fresh certificate of registration and on information being furnished in the manner required by section 18, the certificate of registration shall, where necessary. be amended and any other certificate granted under the Act, rules or
notifications shall also continue to be valid and be amended where necessary with effect from the appropriate date.
17. (1)Every registered dealer who holds, on such date as the
Commissioner may by notification in the Official Gazette specify, a
certificate of registration, which is valid on the said date (hereinafter, in
this section, referred to as “the existing certificate of registration"), shall
obtain in lieu of the existing certificate of registration a fresh certificate of
registration as provided in this section.
(2) Every dealer, who is required to obtain a fresh certificate under sub¬
section (1), shall apply in such form, manner and time and to such
authority as may be prescribed; and such application shall be accompanied
by the existing certificate of registration together with all additional copies
thereof, if any, issued to him.
(3) On receipt of such application, the prescribed authority shall, subject to
rules, issue a fresh certificate of registration, in the prescribed form to the
applicant; and thereupon the fresh certificate of registration, so issued,
shall, for all the purposes of this Act, be deemed to he a certificate of
registration issued under section 16.
(4) Without prejudice to the other provisions of this Act, all the existing
certificates of registration shall stand cancelled with effect from such date
as the Commissioner may notify in the Official Gazette
(5) The Commissioner may, by the notification issued under sub-section (1)
or (4), also provide that such notification shall apply only to such class of
registered dealers as are specified in the said notification and such
notification may be issued by him, from time to time.
(6) The provisions of this section shall mutatis mutandis apply in respect of
any other certificate issued by or under the provisions of this Act as they
apply in respect of the certificate of registration.
18. Any registered dealer liable to pay tax under this Act, who,-
(a) transfers by way of sale or otherwise disposes of his business or
any part thereof, or effects or knows of any other change in the
ownership of the business or
(b) discontinues his business, or changes the place thereof, or opens
a new place of business, or
© changes the name of his business, or
(d) enters into a partnership in regard to his business, or
(e) applies for or has an application made against him for
insolvency or liquidation,
(f) being a company, is involved in merger, de-merger or amalgamation of companies,
shall, within the prescribed time, inform the prescribed authority accordingly.
(2) Where any dealer liable to pay tax under this Act,—
(a) dies, his executor, administrator or other legal representative or,
(b) where he is a firm, a Hindu Undivided Family or an association of
persons and there is a change in the constitution of such firm,
Hindu Undivided Family or association, either by way of
dissolution, disruption, partial partition or partition, or otherwise,
then every person who was a partner. 4Karta or a member of such
firm, Hindu Undivided Family or association, or
© transfers or otherwise disposes of his business in the
circumstances mentioned in sub-section (4) of section 44, then any
person from whom and every person to whom the business is so
transferred,
shall, in the prescribed manner, inform the said prescribed authority of such death, change in the constitution, dissolution, partial partition, partition, disruption or transfer.
19. (1) Every dealer, who is liable to pay tax, and who is a Hindu Undivided Family, or an association of persons, club or society or firm or company, or who is engaged in business as the guardian or trustee or otherwise on behalf of another person shall, within the period prescribed send to the authority prescribed, a declaration in the manner prescribed stating the name of the person or persons who shall be deemed to be the manager or managers of such dealer’s business for the purposes of this Act. Such declaration shall be furnished at the time of registration whenever applicable and may be revised in the prescribed manner, from time to time.
Every dealer liable to pay tax under this Act who is liable to obtain a permanent account number under the Income Tax Act, 1961, shall communicate to the Commissioner, in the prescribed time and manner, the said number if he has obtained the same and in any other case shall State whether he has applied for the same and provide the details of the application .