5A. Registration and enrolment.-

(1) Every employer (not being an officer of the Government) liable to pay tax under Section 5 shall obtain a certificate of registration from the assessing authority in the prescribed manner.

(2) Every person liable to pay tax under this Act (other than a person earning salary or wages, in respect of whom the tax is payable by his employer), shall obtain a certificate of enrolment from the assessing authority in the prescribed manner.

(3) Notwithstanding anything contained in this section and section 5, where a person is a citizen of India and is in employment of any diplomatic or consular office or trade commissioner of any foreign country situated in any part of Assam such person, if liable to pay tax, shall obtain a certificate of enrolment as provided in sub section (2) and pay the tax himself.

(4) Every employer or person required to obtain a certificate of registration or enrolment shall, within the 30^th day of June, 1992, or if he was not engaged in any profession, trade, calling or employment on that date, within ninety days of his becoming liable to pay tax, or, in respect of any person referred to in sub section (2) or sub section (3) within ninety days of his becoming liable to pay tax at a rate higher or lower than the one mentioned in his certificate of enrolment, apply for a certificate of registration or enrolment, or a revised certificate of enrolment, as the case may be, to the assessing authority in the prescribed form, and the assessing authority, shall, after making such enquiry, as may be necessary, within thirty days of the receipt of the application, grant him such certificate, if the application is in order. The application, if is not in order, shall be rejected:

Provided that the State Government may, for good and sufficient reason, in any case or class of cases, extend the time for making an application under this sub section.

(5) The assessing authority shall mention in every certificate of registration or enrolment the amount of tax payable by the holder according to the Schedule, and the date by which it shall be paid, and such certificate shall serve as a notice of demand for the purposes of section 11.

(6) Where an employer or a person liable for registration or enrolment willfully fails to apply for such certificate within the required time as provided for in sub section (4), the assessing authority may, after giving him a reasonable opportunity of being heard, impose upon him a penalty not exceeding rupees twenty for each day of delay in case of an employer and not exceeding rupees five for each day of delay in the case of others.

(7) Where an employer or a person liable for 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 upon him a penalty not exceeding rupees one thousand.