(1) No transporter carrier or transporting agent or courier company handling goods taxable under this Act shall carry on his business, unless he is enrolled under the provisions of this Act.

(2) Every transporter, carrier or transporting agent or courier company operating his transporting business or e-commerce in Jharkhand for transporting consignment of goods into, or outside, or within Jharkhand shall apply and obtain from the Prescribed authority a certificate of enrolment, in such manner, and within such time, as may be prescribed, and a transporter carrier or a transporting agent or courier company to whom a certificate of enrolment has been issued shall -

i) display the certificate of enrolment or copies thereof at a conspicuous place of his head office and branch office(s) and warehouse(s);

ii) mention the enrolment number as appearing in the certificate of enrolment issued to him on every consignment note-and goods receipt issued by him and on every other document as may be prescribed.

(3) If a transporter, carrier or transporting agent or courier company who is required by sub-section (1) of section 73A to get himself enrolled, fails, without any reasonable cause, to make an application for issue or amendment of the certificate of enrolment, within the prescribed time, the Prescribed authority, may, by an order in writing and after giving such transporter, carrier or transporting agent or courier company an opportunity of being heard, impose upon him a penalty, of a sum not exceeding ten thousand rupees for each month of default for the first three months and Rs fifty thousand per month for subsequent months in making application for issue or amendment of certificate of enrolment, in the manner prescribed, and he shall not be entitled to carry on his transporting business.

(4) The Prescribed authority may amend any certificate of enrolment granted under sub-section (1), in accordance with the information furnished by a transporter, carrier or transporting agent or courier company, as the case may be or otherwise received, after due notice to such transporter carrier or transporting agent or courier company, as the case may be and such amendment may be made with retrospective effect in such circumstances and in such manner, and subject to such restrictions, or conditions, as may be prescribed.

(4) i) A certificate of enrolment granted to a transporter, carrier or transporting agent or courier company under sub-section (1), shall be cancelled by the prescribed authority where he, after giving a reasonable opportunity of being heard, is satisfied that the business of transporting goods of such transporter, carrier or transporting agent or courier company, as the case may be, has discontinued or has ceased to exist, or has obtained such certificate on the basis of document or representations which has subsequently been found to be false, or has failed to comply with any requirement under this section, and such cancellation shall take effect from the date of such order.

ii) The cancellation of the certificate of enrolment may be made on an application of' the transporter, carrier or transporting agent or courier company suomoto on the satisfaction of the appropriate authority.