Section 39, Voluntary Surrender of Salaries (Exemption from Taxation) Act, 1961 [S1G-VXA]

39. Registration of contractors.—(1) Every contractor shall, within sixty days from the commencement of this Act or, where such person begins the execution of contracts after such commencement, within sixty days from the date of such beginning, make an application for registration to the Comptroller and Auditor-General in Form GFR 12-A, accompanied by a fee of nil rupees. (2) The Comptroller and Auditor-General 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 contractor shall carry on the execution of contracts unless registered under this section.