(1) Every employer, liable to pay tax under Section 4 shall obtain a certificate of registration from the Profession Tax Assessing Authority in such manner and form as may be prescribed.

(2) Every person liable to pay tax under this Act, other than a person earning salary or wage in respect of whom the tax is payable by the employer but including a person who in addition to earning a salary or wage is also carrying on a trade, profession or calling other than agriculture or who is simultaneously in employment of more than one employer, shall obtain a certificate of registration from the Profession Tax Assessing Authority in such manner and form as may be prescribed.

(3) Every employer or person required to obtain a certificate of registration under sub-section (1) or sub-section (2), shall within thirty days of his becoming liable to pay tax under this Act apply for the certificate of registration to the Profession Tax Assessing Authority in the prescribed form and that authority shall, after such enquiry as it considers necessary, within one working day of the receipt of the application, if the application is in order, grant the certificate of registration.

(3-A) Where the Profession Tax Assessing Authority has reason to believe that an employer or person liable to registration has failed to apply for registration certificate, he may issue a provisional registration certificate to such employer or person in such manner as may be prescribed. The employer or the person shall have a right to file an objection against the provisional certificate within thirty days of receiving the provisional certificate. The Profession Tax Assessing Authority shall decide the objection on merits. If no objection is filed within the prescribed time, the Profession Tax Assessing Authority shall issue a permanent certificate.

(4) Where an employer or person liable to registration has wilfully failed to apply for such certificate within the time specified in sub-section (3), the Procession Tax Assessing Authority may, after giving him a reasonable opportunity of being heard, impose penalty not exceeding rupees twenty for each day of delay subject to a maximum of rupees two thousand five hundred.

(5) Where an employer or a person liable to registration has given false information in any application submitted under this Section, the Profession Tax Assessing Authority may after giving him a reasonable opportunity of being heard impose a penalty not exceeding rupees five hundred.