State Act

The Jharkhand Tax on Professions, Traders, Calling and Employments Act, 2011

7. Registration and enrolment - (1) Subject to sub-section (2); every assessee (not being an officer of the State Government or the Central Government) liable to pay tax under section 3, shall obtain a certificate of registration from the prescribed authority in the prescribed manner. (2) Every employer as specified in the proviso of Section 5 (other than a person earning salary or wages, in respect of whom the tax is payable by his employer), liable to pay the tax under this Act, shall also obtain a certificate of enrolment from the prescribed authority in the prescribed manner. (3) Every assessee required to obtain a certificate of registration or enrolment under this section shall- (a) within ninety days from the date of commencement of this Act; or (b) if he has not engaged in any profession, trade, calling or employment on the date of such commencement, within sixty days of his becoming liable to pay tax; Apply for a certificate of registration or enrolment or a revised certificate of enrolment, as the case may be, before the prescribed authority in the prescribed form and the prescribed authority shall after making such enquiry as may be necessary within thirty days of the receipt of such application, if the application is in order, grant him such certificate of registration or enrolment. (4) The prescribed authority, shall mention in every certificate of enrolment the amount of tax payable by the holder according to the First Schedule and the date by which it shall be paid. (5) Where an assessee liable to registration or enrolment has willfully failed to apply for such certificate within the time, specified in sub-section (3), the prescribed authority may, after giving him a reasonable opportunity of being heard, impose a penalty which shall not be less than rupees ten but which shall not exceed rupees twenty for each day of delay in case of any employer and not exceeding rupees five for each day of delay in case of others. (6) Where an assessee liable to registration or enrolment has deliberately given false information in any application submitted under this section, the prescribed authority may, after giving him a reasonable opportunity of being heard, impose a penalty which shall not be less than rupees one hundred but which shall not exceed rupees one thousand.