Rajasthan Sales Tax Act,1994
Section 17. Obligatory registration
(1) Every dealer liable to get registration and pay tax under this Act shall get himself registered in the prescribed manner.
(2) Every dealer required under sub-section (1) to be registered, shall make an application in this behalf in the prescribed manner and time to the authority competent to grant registration.
(3) Where the said authority is satisfied that the application for registration is complete in all respects it shall, in accordance with such rules as may be prescribed, after making an order for payment of fee of rupees one hundred, register the applicant and grant him a certificate of registration in the prescribed form.
(4) The certificate of registration so granted shall not be transferable and it shall remain in force unless it is cancelled in accordance with the provisions of this Act.
(5) Subject to the provisions of section 3, the certificate of registration shall be granted from the date of the commencement of the business as declared by the dealer in the application for registration, subject to the satisfaction of the authority competent to grant registration.
(6) When a dealer, who is liable to get registration, does not make application under sub-section (1) the authority competent to grant registration, after affording an opportunity of being heard to such dealer shall grant him a certificate of registration from such date as may be determined by such authority, and such registration shall take effect as if it has been granted under sub-section (3).
(7) The authority competent to grant registration or the assessing authority, as the case may be, after affording reasonable opportunity of being heard, may amend or cancel any certificate of registration.