Section 4, Tobacco Duty (Town of Bombay) Act, 1857 [S11-WMR]
As at 7 September 2026. In force from 26 April 1857.
4. Registration of exporters.—(1) Every exporter shall, within seven days from the commencement of this Act or, where such person begins the export of goods after such commencement, within seven days from the date of such beginning, make an application for registration to the Board in Form GSTR-1, accompanied by a fee of five hundred rupees. (2) The Board shall, on being satisfied that the application is in order, register the applicant and issue a certificate of registration in such form as may be prescribed. (3) No exporter shall carry on the export of goods unless registered under this section.
Defined terms in this text (2)
Board: Section 2, Tobacco Duty (Town of Bombay) Act, 1857 [S11WJM] (In this Act, unless the context otherwise requires,—): "Board" means the Central Board of Indirect Taxes and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963)
Board: 279 more definitions.
goods: Section 2, Tobacco Duty (Town of Bombay) Act, 1857 [S11WJM] (In this Act, unless the context otherwise requires,—): "goods" includes vessels, aircraft and vehicles, stores, baggage, currency and negotiable instruments, and any other kind of movable property
goods: 38 more definitions.
Made under this section, or naming it (3)
Notification S.O. 2327(E), dated 1st June, 1861 [N11-8EA], 1 June 1861, in force. The text contains "section 4 of the said Act".
Notification S.O. 3312(E), dated 10th March, 1864 [N11-8PZ], 10 March 1864, in force. The text contains "section 4 of the said Act".
Notification S.O. 134(E), dated 27th July, 1861 [N11-8GK], 27 July 1861, in force. The text contains "section 4 of the said Act".
Cited by (2)
Section 21, Tobacco Duty (Town of Bombay) Act, 1857 [S11-X5V], 26 April 1857, Band A. "section 4".
Section 26, Tobacco Duty (Town of Bombay) Act, 1857 [S11-XA5], 26 April 1857, Band A. "section 4".
Not held (0)
none
Duties published under this section (1)
D10-204. Every exporter: Apply for registration to the Board in Form GSTR-1, fee five hundred rupees; seven days from the commencement of the Act, or from beginning the activity; Form GSTR-1. Published by Department of Revenue, Ministry of Finance (synthetic record).