Section 67: Registration of enterprise or activity

67. Registration of enterprise or activity (1) Subject to this section, every manager shall— (a) within 14 days of the start of its activity; or (b) within 30 days of 5 September 2002, where its activity has already started before 5 September 2002, register the designated establishment with the Director-General by submitting an application for registration in such form as may be approved by the Director-General. (2) For the purposes of registration under subsection (1), the manager shall provide the full name and address, the nature of the activity, the turnover and the number of employees in respect of the accounting year of the designated establishment and such other information and particulars as may be required in the form of registration. (2A) Notwithstanding subsections (1) and (2), where a person is registered under the Business Registration Act and the premises where he carries on his activities fall within the meaning of a “designated establishment”, the premises shall be deemed to have been registered as a designated establishment with the Director-General under this section as from the starting date of its activity. (3) Where, after the registration of a designated establishment, under this Part, there is a change in the turnover or number of employees which may affect the liability to the fee payable, or there is a change in any of the other particulars provided, the manager shall, within 14 days of the occurrence of the change, give notice in writing to the Director-General. (4) Where a designated establishment ceases its activity, the manager shall, within 7 days, thereof give written notice to that effect to the DirectorGeneral. (5) Any manager who fails to comply with this section, shall commit an offence and shall, on conviction, be liable to a fine not exceeding 50,000 rupees and to imprisonment for a term not exceeding 2 years. [S. 67 amended by s. 12 (b) of Act 17 of 2007 w.e.f. 1 September 2007; s. 4 (a) of Act 1 of 2009 w.e.f. 16 April 2009.]