5. Registration and enrolment.-

(1) Every employer (not being an officer of Government) liable to pay tax under Section 4 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) Every employer or person required to obtain a certificate of registration or enrolment shall, within ninety days from the date of commencement of this Act or , if he was not engaged in any profession, trade, calling or employment on that date, within thirty days from the date of commencement of his profession' trade, calling or employment, or in respect of a person referred to in sub-section (2) within thirty 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 revised certificate of enrolment, as the case may be, to the assessing authority in the prescribed form and the assessing authority shall, after such inquiry as it may deem fit within thirty days of the respect of the application (which period in the first year from the commencement of this Act shall be extended to ninety days), if the application is in order, grant him such certificate :

Provided that where after the issue of the enrolment certificate, the tax payable under this Act is revised, the person liable to pay tax under this Act shall, notwithstanding that the enrolment certificate is not revised, pay tax at such revised rates from the date of such revision.

(4) The assessing authority shall mention in every certificate of 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 purposes of Section 12.

(6) Where an employer or a person liable to 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 a penalty not exceeding rupees one thousand.