( 1 ) REGISTRATION certificate must take effect from the date of application or from the date of insurrence of liability to pay tax whichever is later. A plain reading of the Section 7 (1) of Central Sales Tax Act makes the dealers liability to pay tax and get itself registered co-terminus. No specific point of time or stage, as to when a dealer may apply for registration is prescribed in the Act. Rule 4, however, puts an outside limit of 30 days from the date of such sale within which a dealer must apply. A harmonious construction of the various provisions, however, seems to indicate the intention of the legislatur as being that in the case of a dealer who makes an application, simultaneously with or within thirty days of the incurrence of liability to pay tax, and does all what he is reguried to do by section 7 of the Act read with Rules made thereunder, the registration certificate takes effect from the date of submission of the requisite application. A dealer s liability to pay tax and the making of an application being coterminus, the certificate, through granted later would relate back to the date of application, when the application for registration is filed as stated above. The other view which was faintly suggested that the registration certificate will take effect from the date of its issue only is obviously fraught with uncalled for consequences whereby a dealers may he held liable for a penal action for the laches and delays on the part of the assessing authority in issuing the certificate of registration. Broadly speaking, the same is the position in the Local Act. Section 14 of the Delhi Sales Tax Act, 1975 in material respect, is in parimateria to Section 7 of the Central Act. In that it lays down that no dealer shall, while being liable to pay tax under Section 3 of the Local Act, carry on the business as a dealer, unless he has been registered and possess a certificate of registration. It is, therefore, obligatory on such dealer, like under the Central Act, which has become liable to pay tax under the Local Act, to get himself registered. It is, therefore, obligatory on such dealer, like under the Central Act, which has become liable to pay tax under the Local Act, to get himself registered. Rule 15 (5) of the Rules made under the Local Act (like Rule 4 of the Rules made under the Central Act) prescribe a period of 30 days, from the date of dealer s becoming liable to pay tax, within which he is liable to get himself registered. The liability to pay tax is imposed by Section 3 of the Local Act. Clause (ii) of Sub-section (2) of Section 3, of the Local Act, which is relevant for the present purpose provides that all such dealers who, after the commencement of the Local Act, either become liable to pay tax under the Central Sales Tax Act or registered under the said Act become liable to pay tax on all sales effected by them from the date they become liable or are registered under the Central Act, whichever is earlier. It is, therefore, clear that a dealer is obliged to get himself registered under the Local act only when any one of the conditions stipulated in section 3 of the Act, briefly mentioned above, exists and he becomes liable to pay tax. Thus, like the Central Act, a dealer s liability to get registered is co-terminus with his liability to pay tax. We are of the considered opinion that in the instant case, the dealer having effected first inter-state sale admittedly on 21-6-1976 and thus incurred liability to pay tax under the Act on the said date, the conclusion of the assessing authority that the registration certificate shall take effect from 21-6-1976 is correct. The conclusion arrived at by the Tribunal to the effect that registration should be made effective from 17-6-1976 i. e. from the date of application for grant of registration, cannot be sustained because on 17-6-1976 the dealer had not incurred liability to pay tax under the Act. Held the registration certificate must take effect from the date of application or from the date of incurrence of liability to pay tax which ever is later. As regards the Local Act, having regard to the provisions of sub-clause (ii) of sub-section (2) of Section 3, we are again of the view that the certificate of registration granted under the Local Act will alo take effect from 21-6-19767