(1) Every dealer required by section 24 to be registered shall make an application in the prescribed manner to the registering authority within thirty days from the date of his liability to pay tax, and such application shall be accompanied by a declaration in the prescribed form duly filled in and signed by the dealer specifying therein such particulars as may be prescribed :

Provided that where a dealer has more than one place of business inside the State, he shall declare one of such places as the principal place of business and make the application for the principal place of business, in the manner prescribed.

(2) If the registering authority, on verification of application for registration, is satisfied that the requirements of the provisions of this Act and the rules have been complied with, he shall register the applicant and grant him a certificate of registration in the prescribed form, which shall specify the class or classes of goods dealt in or manufactured by him and such registration certificate shall be assigned a number in the manner as may be prescribed:

Provided that the registration certificate issued in respect of dealers liable to pay turnover tax under section 16 shall be in such different form and bear such number in such manner, as may be prescribed.

(3) Nothing in sub-section (2) shall debar the registering authority from refusing to grant a certificate of registration to the applicant after giving him a reasonable opportunity of being heard, if -

(a) the applicant has not paid any dues payable by him under this Act or under the Orissa Sales Tax Act, 1947 (Orissa Act 14 of 1947) or under the Central Sales Tax Act, 1956 (74 of 1956) in respect of any business ;

(b) any person associated with the business for which the application for grant of registration is made is in arrears of any dues under the provisions of this Act or the Orissa Sales Tax Act, 1947 (Orissa Act 14 of 1947) in respect of any business ; or

(c) any earlier certificate of registration granted to the applicant or any person associated with the business for which the application for grant of registration is made, has been cancelled under the provisions of this Act or the Orissa Sales Tax Act, 1947 (Orissa Act 14 of 1947) and the circumstances and reasons for which the certificate was cancelled continue to exist; or (d) for any other good and sufficient reasons to be recorded in writing.

(4) Where the application for registration is made under this section, the registering authority shall grant him the certificate of registration effective from the date of filing of such application :

Provided that the registering authority shall grant to such dealer the certificate of registration from the date of commencement of liability to pay tax where the application for registration has been made within thirty days of such date.

(5) Where a dealer registered under the Orissa Sales Tax Act, 1947 (Orissa Act 14 of 1947) continues to be so registered on the day immediately before the appointed day and is liable to pay tax under this Act on such appointed day, shall be deemed to be registered under this Act and the registering authority shall issue to such dealer, in the prescribed manner, a certificate of registration under this Act in the prescribed form and the certificate of registration so issued shall be effective from the appointed day :

Provided that where any dealer has more than one place of business inside the State and such place or places of business come under the jurisdiction of different registering authorities, the dealer shall intimate to the registering authority within fifteen days from the date of commencement of the Orissa Value Added Tax (Amendment) Act, 2008 failing which the Commissioner may, on his own information or on receipt of information from any registering authority, decide the principal place of business of such dealer and, by order, direct the registering authority of that principal place of business to issue certificate of registration to the dealer in the prescribed manner.

(6) When any dealer has been convicted or has paid composition money under section 86, in respect of any contravention of the provision of section 24, the registering authority shall register such dealer and grant him a certificate of registration and such registration shall take effect from the date of the order granting such registration.