(a) an individual, by the proprietor or by a person having due authority to act on behalf of such proprietor;
(b) a firm, by partner thereof;
(c) a Hindu Undivided Family, by the Karta or an adult male member thereof;
(d) a body corporate (including a company, co-operative society or a corporation or local authority) by a director, manager, secretary or principal officer thereof or by a person duly authorised to act on its behalf;
(e) an association of individuals to which clause (b), (c), or (d) does not apply, by the principal officer, or the person managing the business;
(f) the Government, by a person duly authorised to act on its behalf.
(ii) If the application for registration is filed after expiry of the time specified hereinabove, the employer shall first deposit the amount of tax deducted at source and due in respect of the period upto the date of filing of the application, in the Government treasury and apply for condonation of delay. The Appropriate Assessing Authority may, for good and sufficient reasons to be recorded in writing, condone the delay and grant the certificate of registration.]
Section 14 • Goa Value Added Tax Rules, 2005
14. Registration of dealers.
goa-value-added-tax-rules-2005-sec-14.json
•
Section 14
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"content": "(a) an individual, by the proprietor or by a person having due authority to act on behalf of such proprietor;\n(b) a firm, by partner thereof;\n(c) a Hindu Undivided Family, by the Karta or an adult male member thereof;\n(d) a body corporate (including a company, co-operative society or a corporation or local authority) by a director, manager, secretary or principal officer thereof or by a person duly authorised to act on its behalf;\n(e) an association of individuals to which clause (b), (c), or (d) does not apply, by the principal officer, or the person managing the business;\n(f) the Government, by a person duly authorised to act on its behalf.\n(ii) If the application for registration is filed after expiry of the time specified hereinabove, the employer shall first deposit the amount of tax deducted at source and due in respect of the period upto the date of filing of the application, in the Government treasury and apply for condonation of delay. The Appropriate Assessing Authority may, for good and sufficient reasons to be recorded in writing, condone the delay and grant the certificate of registration.]",
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