4. Registration

4. Registration

Every importer who is liable to pay tax under sub-section (2) of section 3 shall get himself registered under this Act in such manner, on payment of such fee and within such period as may be prescribed:

Provided that an importer who is fully exempt from payment of tax by virtue of notification issued under section 14 of this Act, shall not be required to obtain registration under this Act so long as such notification remains in force:

Provided further that an importer who held a registration certificate granted under section 4 of the old Act need not apply afresh for registration under this section and the certificate granted earlier shall be deemed to have been granted under this Act.