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.

Provided that the Commissioner may notify the website in which an application for registration shall be made electronically in the manner specified in the said notification.

(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.

Provided that the Commissioner may notify the website in which an application  for  enrolment  shall  be  made  electronically  in  the  manner specified in the said notification.

(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 the 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 receipt 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.

(5) Where an employer or a person liable for registration or enrolment has  failed  to  apply  for  such  registration  or  enrolment  within  the  time specified, the assessing authority shall, after giving him a reasonable opportunity of being heard, impose a penalty of one thousand rupees in the case of an employer and five hundred rupees in the case of any other person.;

(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.