Sales Tax Act, 1990

Chapter-III

REGISTRATION

From: 2023-07-01 - To: 0000-00-00 1[19. ***] ______________________________ 1-Sections 19 omitted by Finance Act, 2004. From: 2003-07-01 - To: 2004-06-30 19. Compulsory Registration. If a person who is required to be registered or enrolled under this Act does not apply for registration or enrollment and the Collector or such other officer as may be authorised by him in this behalf, after such inquiry as he thinks fit, is satisfied that such person was required to be registered or enrolled, the Collector or such other officer shall register or enroll that person and that he shall be deemed to have been registered or enrolled from the date he became liable for registration or enrollment: Provided that if it is subsequently established that a person who was not liable to be registered or enrolled but was wrongly registered or enrolled under this section due to inadvertence, error or misconstruction, the Collector shall cancel such registration or enrollment and such person shall, subject to the provisions of section 3B, not be liable to pay any tax, additional tax or penalty under any of the provisions of this Act or rules made thereunder. __________________________________________________________________ After the words, "registered", "registration" and "register" wherever occurring, the words, "or enrolled", "or enrollment" and "or enroll" were respectively inserted vide Finance Act, 2003, dated 17/06/2003. This section was omitted vide Finance Act, 2004. From: 2001-07-01 - To: 2003-06-30 19. Compulsory Registration. If a person who is required to be registered under this Act does not apply for registration and the Collector or such other officer as may be authorised by him in…