5.Registrationandenrolment.
(1)Everyemployer(notbeingan officerofGovernment)liabletopaytaxundersection4shallobtaina certificateof registrationfrom the assessingauthorityin theprescribed manner.
ProvidedthattheCommissionermaynotifythewebsiteinwhichan applicationforregistrationshallbemadeelectronically inthemanner specifiedinthesaidnotification.
(2)EverypersonliabletopaytaxunderthisAct(otherthanaperson earningsalaryorwages,inrespectofwhomthetaxispayable byhis employer), shall obtain a certificate of enrolment from the assessing authorityintheprescribedmanner.
ProvidedthattheCommissionermaynotifythewebsiteinwhichan application for enrolment shall be made electronicallyin the manner specifiedinthesaidnotification.
(3)Every employer or person required to obtain a certificate of registration orenrolmentshall,withinninetydaysfromthedateof commencementofthisActor,ifhewasnotengagedinanyprofession, trade,callingoremployment onthedate,withinthirtydaysfromthedateof commencementof his profession,trade, calling or employment,or in respectofapersonreferredtoinsub-section (2)withinthirtydaysofhis becomingliabletopaytaxataratehigherorlowerthantheonementioned inhiscertificateofenrolment, applyforacertificateofregistration or enrolment, orrevisedcertificateofenrolment, asthecasemaybe,tothe assessingauthorityin theprescribedform,andtheassessingauthority shall,aftersuchinquiryasitmaydeemfitwithinthirtydaysofthereceipt of theapplication(whichperiodin thefirstyearfromthecommencementofthis Actshall beextendedtoninetydays),iftheapplicationisinorder,granthim suchcertificate.
Providedthatwhereaftertheissueoftheenrolment certificate thetax payableunderthisActisrevisedtheperson liabletopaytaxunderthisAct shall,notwithstandingthattheenrolmentcertificateisnotrevisedpaytaxat suchrevisedratesfromthedateofsuchrevision.
(4) The assessing authority shall mention in every certificateof enrolment, theamountoftaxpayablebytheholderaccording tothe Schedule andthedatebywhichitshallbepaid,andsuchcertificate shall serveasanoticeofdemandforpurposesofsection12.
(5)Whereanemployerorapersonliableforregistration orenrolment has failed to apply for such registrationor enrolment within the time specified,theassessing authorityshall,aftergivinghimareasonable opportunityofbeingheard,imposeapenaltyofonethousand rupeesinthe caseofanemployer andfivehundredrupeesinthecaseofanyother person.;
(6) Where an employer or a person liable to registration or enrolment has deliberately given false information in any application submitted under this section, the assessing authority may, after giving him a reasonable opportunity of being heard, impose a penalty not exceeding rupees one thousand.