Registration Process under Punjab VAT Act, 2005 needs to be changed?

3 comments Sunday, November 6, 2011
Section 21 of Punjab VAT Act, 2005 read with Rules 3,4,5,6 of Punjab VAT Rules provides the process for registration. Second proviso to section 21(3) of Punjab Vat Act, 2005  provides that during the pendency of an application for registration the applicant shall file return and pay the due amount of tax, in the prescribed manner.

Section 21(3) of PVAT Act is being produced herebelow:

“If the designated officer is satisfied that the application for registration is in order, he shall, in accordance with such manner and on payment of such fee, as may be prescribed, register the applicant and grant him a registration certificate in the prescribed form:
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