Section 7. Registration.

(1) Every person, liable to tax under the Act shall obtain registration card in the prescribed form on an application made in the prescribed form to the Assessing Authority within three months from the enforcement of the Act or within one month from the date he is liable to tax, whichever is later. (2) A person who ceases to be liable to tax under the Act shall send an intimation in writing to the Assessing Authority to that effect within one month from the date his liability ceases. (3) Notwithstanding anything contained in any other law to the contrary, a person who is liable to tax under the Act shall not be entitled to any incentive, concession, or the like from the Government, Corporation, Government Company including financial institutions unless he obtains registration card under subsection (1). (4) Any person who executes any contract shall furnish a statement to the Assessing Authority in the prescribed form within 15 days of the expiry of the month of September and month of March every year containing, inter alia, particulars of the wages and other remuneration paid to any person.