23. Bar to carry on business as a dealer without being registered 

(1)        No dealer who has become liable to pay tax under section 10, or section 11, or section 14, or sub-section (3) of section 27C, shall carry on business as a dealer unless he gets himself registered:

PROVIDED that the provisions of this sub-section shall be deemed not to have been contravened, if the dealer having applied, within the prescribed time as specified in sub-section (2), for such registration, is engaged in such business, and where such application has not been disposed of.  

Provided further that where a dealer has become liable to pay tax under the provisions of section 10 and deals in only such goods as specified in Schedule A, such dealer may, notwithstanding anything contained in this sub-section, carry on business without getting himself registered. 

(2)        A dealer referred to in sub-section (1) shall, within thirty days from the date from which he has become liable to pay tax under section 10, or section 11, or section 14, or sub-section (3) of section 27C, make an application for registration to the Commissioner as provided in sub-section (1) of section 24.

(3)        Notwithstanding anything contained in sub-section (1), where a dealer has become liable to pay tax under sub-section (1) of section 10, or sub-section (1) of section 11, or sub-section (2) of section 14 and is registered under the West Bengal Sales Tax Act, 1994, on the day immediately preceding the appointed day, he shall be deemed to have been registered under the Act:

PROVIDED that no such dealer shall be deemed to have been registered under the Act, if he has applied for cancellation of his certificate of registration under any of the provisions of the West Bengal Sales Tax Act, 1994, and such application is pending before the appropriate authority on the appointed day:

PROVIDED FURTHER that where a registration number has been allotted under the Act to a dealer referred to in the first proviso anytime before the appointed day, such regist6tion number shall be deemed to have been cancelled on the appointed day as if no such number has ever been allotted to such dealer.

(4)        If a dealer who is required by sub-section (1) to get himself registered, fails, without any reasonable cause, to make an application for registration within the time allowed under sub-section (2), the Commissioner may, by an order in writing, after giving the dealer an opportunity of being heard, impose upon such dealer by way of penalty a sum not less than five hundred rupees and not exceeding one thousand rupees for each month of default, in such manner as may be prescribed.