Section 5 of The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962 in hindi
Registration of dealers.
- (1)Every dealer shall, within such time as may be prescribed for the purpose, make an application for registration under this Act to the Commissioner, and every such application shall contain such particulars and shall be accompanied by such fees as may be prescribed.
- (2)Where a dealer has more than one place of business whether in the same town or village or in different towns or villages, he shall apply for registration and obtain a separate registration certificate in respect of each such place of business.
- (3)If the Commissioner is satisfied that the application is in conformity with the provisions of this Act and the rules made thereunder, he shall register the applicant and grant him a certificate of registration in the prescribed form which shall specify the class or classes of goods in which the dealer carries on business, and such other particulars as may be prescribed for the purposes of sub-section (1) of section 3.
- (4)A certificate of registration granted under this section may either on the application of the dealer to whom it has been granted, or, where no such application has been made, after due notice to the dealer, be amended by the Commissioner if he is satisfied that by reason of the dealer having changed the name, place or nature of his business or the class or classes of goods in which he carries on business or for any other reason, the certificate of registration granted to him requires to be amended.
- (5)No dealer shall carry on business in taxable goods without, or otherwise than in accordance, with the terms of, a certificate of registration.
Summary
- Every dealer must apply to the Commissioner for a registration certificate and pay a prescribed fee.
- If a dealer operates out of multiple locations, they must get a separate registration certificate for each physical place of business.
- The registration certificate will specifically list the classes of goods the dealer is allowed to sell under the law.
- The Commissioner can amend a certificate if the dealer changes their business name, location, or the type of goods they sell.
- It is strictly forbidden for any dealer to sell taxable goods without a valid registration certificate or against its terms.
Practical examples
FAQ
1. Can a dealer use one registration certificate for all their shops in the same town?
No, the law requires a separate registration certificate for each place of business, even if they are in the same town.
2. Does a dealer have to pay to get registered?
Yes, the application for registration must be accompanied by prescribed fees.
3. Can the Commissioner change a dealer's certificate without the dealer asking?
Yes, the Commissioner can amend a certificate without an application, but only after giving the dealer due notice.
4. Is it legal to start selling before getting the certificate?
No, no dealer shall carry on business in taxable goods without a certificate of registration.
Test yourself
Q1.Under Section 5 of The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962, what must a dealer do if they have more than one place of business?
Q2.Under Section 5 of The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962, what vital piece of information linking to Section 3 must the Commissioner write on the granted certificate?
Q3.Under Section 5 of The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962, what condition must be met before the Commissioner can amend a certificate if the dealer has not applied for an amendment?
Q4.Under Section 5 of The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962, which authority receives the application for registration?
Q5.Under Section 5 of The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962, what is the consequence of a dealer attempting to carry on business in taxable goods otherwise than in accordance with the terms of their certificate?