PAN-based registration required for dealers; failure to intimate PAN attracts statutory penalty and enforcement measures. Mandate for Permanent Account Number (PAN)-based registration requires existing dealers to intimate PAN via Form DVAT-52 and new registrants to state PAN in Form DVAT-04 or notify within fifteen days of obtaining PAN; non-compliance attracts a penalty and ward officers must verify compliance. Administrative steps include entering DVAT-52 data into the Dealer Information System, cancelling registrations filed in Form DVAT-09, and considering cancellation of non-functioning dealers.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
PAN-based registration required for dealers; failure to intimate PAN attracts statutory penalty and enforcement measures.
Mandate for Permanent Account Number (PAN)-based registration requires existing dealers to intimate PAN via Form DVAT-52 and new registrants to state PAN in Form DVAT-04 or notify within fifteen days of obtaining PAN; non-compliance attracts a penalty and ward officers must verify compliance. Administrative steps include entering DVAT-52 data into the Dealer Information System, cancelling registrations filed in Form DVAT-09, and considering cancellation of non-functioning dealers.
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