Section 19 - Registration Rule 11, 12, 13 &22(1) - Delhi Value Added Tax Act, 2004

19. Registration Rule 11, 12, 13 22(1)- (1) An application for registration shall be made in the prescribed form, within such time, containing such particulars and information and accompanied by such fee, security and other documents as may be prescribed. Explanation: The Commissioner may, by order to be published in the official Gazette, specify certain classes of persons who may not be required to furnish a security. (2) Where - (a) an applicant furnishes a security in the prescribed form and for the prescribed amount, and (b) all other forms and evidence required by and prescribed under this Act are complete and in order, the Commissioner shall register the applicant. (3) Where the Commissioner has not registered the person within fifteen days from the date on which the application is made, the Commissioner shall, after conducting such inquiries as he deems fit, either - (a) register the person forthwith as a registered dealer; or (a) issue a notice to the applicant, clearly stating the grounds on which his application is proposed to be rejected and permitting him to show cause in writing, within fifteen further days, why his application should not be rejected: Provided that where the Commissioner has not registered the person or issued a notice by the required date, the applicant shall be deemed to be registered for the purposes of this Act, and the Commissioner shall issue a certificate of registration to such person. (4) Where, pursuant to clause (b) of sub-section (3) of this section , the applicant furnishes a reply to the notice, the Commissioner may, either accept the application and register the person, or reject the application for reasons to be recorded in writing. (5) If the applicant fails to respond to the notice issued under clause (b) of sub-section (3) of this section within the stipulated time, the application for registration shall stand rejected. (6) Where a registered dealer has furnished a security as a condition of registration, such security shall be required for the continuance in effect of registration, unless otherwise provided by the Commissioner. Explanation .- The decision of the Commissioner not to register a person may be the subject of an objection under section 74 of this Act.