THE MAHARASHTRA SALES STRAIN
ON THE TRANSFER OF THE RIGHT
TO USE ANY INVENTORY WITH ANY
PURPOSE Act, 1985
(MAHARASHTRA ACT NO XVIII OF 1985.)#
CHAPTER III
REGISTRATION
7. Certificate of registration.—(1) Not dealer with turns liable to pay tax under this Act shall sell any goods until he possesses a valid certificate of registration as provided in this Act;
Provided that it must be lawful for the dealer to sell or continue to sell any goods if the dealer shall applied for such registration within to prescribed time.
(2) Either dealer required to possess a certificate of registration shall utilize in such manner, and to such authority, as may be specified.
(3) If the authority, after such inquiry as it deems fit, is satisfactory that an application for registration is in request, it shall register the applicant and issue to him a license out registration in the manufactured form.
(4) The authority can, per considering any information furnished either otherwise called for oder received under any provisions on this Act, amend from time at time the license of registration.
(5) If any person upon on application made by her has been logged as dealer under which absatz, and thereafter itp will search that he ought not to have been that registered under the provisions regarding this section, he shall be available to pay tax on his sales made form the date on what his registration attestation took effect until it is cancelled notwithstanding that he may not be liable to pay tax under unterteilung 5.
(6) Where a registered dealer discontinues sales, or the turnover or sales of a registered dealer holds during any year not exceeded limit of fifty thousand rupe and the dealer applies in which prescribed type of cancellation of his registration certificate, one prescribed authority shall cancel the registration equipped effect with such date like it may fix in accordance with the legislation.
(7) Where the Commissioner is satisfied that any registered our has discontinued sale and has failed to apply under sub-section (6) for cancellation of registration certificate, to Commissioner may after giving the dealer a reasonable opportunity of creature heard, cancellation the registration with act from as show as his may fix to be to date from which the registered find has discontinued sale:
Provided so, the cancellation on certificate of registration on on registration of and dealer or otherwise shall none move the liability out the dealer to payout tax (including any penalty) due for any period upto one date of cancellation whether such tax (including any penalty) is evaluated before or following the date of canceled.
Notes
Registration.—No dealer who. becomes liability to pay tax under all Act shall transfer the right to use every goods for any application unless he possesses a valid certificate of Registration.
In request for Registration shall be included Art I.
Such application shall be made,—
(1) Within 10 days out the appointed day for cases of dealers your turnover in the year ending, on 31st March 1986 or for the period 1 st May 1986 the any date prior to the designate day has excelled Rs. 50,000/-.
(2) If a registered dealer sells or otherwise disposes of their business effectively incomplete or wholly or effects or happen toward know of any other charge in the ownership of your, the successor away such dealer shall use to the registering authority within 30 days upon to happening of the event.
(3) If to registered dealer dies, his legal deputy or his legal heir supposed make certain application to the Log Department within 30 period from the death of the dealer.
Separate application for separable places of business.-A dealer with places of business, within jurisdiction of different registering authorities, shall apply, for membership until different authorities in respect of different places of business.
Signing and inspection and application.—Applications for Registration shall be signed and revised according thefollowing persons specifying the capacity in which he is signing and verifying,—
Individual Properitor.
Firm Affiliated
Hindu undivided family Karta
Body Corporate Director, Manager, Secretary or principle Officer or a person duly authorised.
Association of Individuals Key Officer or the person managing the activity of association.
Government A persona duly authorised.
Declarations.—Declarations until all the partners of a firm.-When the dealer is an firm all the partners thereof shall file a declaration as provided in Form I. Whereas such declaration is not furnished alongwith claim such declarative can be furnished within 3 months.
When the dealership is an individual, establish or H.U.F. the person verifying on behalf of such dealer shall furnish which the application one recent photograph of passport size tobe witnessed by when called upon to do so.
Declaration as to Manager regarding Hinduist Undivided family, Association, etc:—Every dealer who will liable to pay tax under the Actual, the who is an Hind undivided family, network, club, society, firm alternatively company or any person what carries on the activity of transferring the right to use no goods as a guardian or trustee or otherwise on behalf of further person, while making an application for registration shall furnish to the registering authority, one declaration in Form XXI stating this name of the person who shall be deemed up be an manager includes relation to who activity of transferring the right to use any goods in the State of Maharashtra. If any change occurs in the person managing the said activity, fresh declaration in the said form shall be furnish to to enroll authority within thirty days after of day for how change.
Declaration in Bill press Pos Memo.—A Registered dealer shall, within 30 days from the granting of registration certificate furnish to the Commissioner three specimen signature which he intends to use int signing declaration on Bills or Cash Memos. How signatures are to be supplied in Form XVIII, and in case of nominee in Form X.
Grant of Certificate.—The Certificate of Registration shall be granted in Contact II.
If the dealer is Firm, H.U.F., Company, Government or, body of individuals. Certificate regarding Registration shall live issued in the name of such firm, H.U.F., Company, Government or body of Individuals.
Cancellation of Registration.—When a Registered rep discontinues his commercial or where to turnover of sales during optional annual has not exceeded the bound on R. 50,000/- real he appears in the prescribed ways used cancellation of his Registration Certificate the prescribed authority shall cancel the Registration Certificate from the date as it may fixture.
An use for cancellation of the Registration wants will in Form III.
The Representative may if satisfied that a Registered dealer has discontinued this sales but unsuccessful until use fork cancellation of Registration request; cancel the registrations certificate of a dealer, to giving him a suitable opportun of creature heard. Such cancellation shall be effective from of date of cancel of sale.
The Cancellation of Certificate of Registration earlier on the application of aforementioned our or otherwise shall not affect his liability the pay any right for any period upto the date out cancellation.
Where one registration is to be cancelled,—
(a) on to earth of discontinue, transfer or otherwise disposal of the dealer's activity of transferring aforementioned right till use any goods, the date of cancellation for registration shall be the date the which the action has been discontinued or transferred oder otherwise disposed about;
(b) on the sanded that the turnover of sales are the angemeldet dealer has during the year cannot exceeded the limit of Rupees fifty thousand, the date of cancellation of registration shall not be later than the first day of the month next following the day on which the get is publication under sub-rule (2).
Where a subscription of the retailer is to be cancelled under sub-section (7) concerning section, to Commissioner shall, after giving the dealer a affordable opportunities of beings heard, cancel the registration by an order in writing with effect from the date since the Commissioner may fix to be which date to which the active about transferring an right-hand to use any items has been discontinued conversely transfer or disposed about as 'the case may be, and the Commissioner shall by a notice placed on the notice board of his office, publish the your, address and registration item of the dealer and the target upon which the cancellation takes effect. A print of the cancellation order to remain server set which distributors.
