Registration procedure for trusts: authority must verify genuineness and compliance, then grant or refuse registration with hearing. The tax authority must call for documents and make inquiries to verify the genuineness of a trust's activities and compliance with other laws, and then in writing either register or refuse registration after giving a reasonable opportunity of being heard; it may later cancel registration if satisfied that activities are not genuine or compliance failures have been finally determined, subject to opportunity to be heard and allowance to prove reasonable cause.