18.(1) On January 1, 2008, a dealer, who is otherwise not liable to pay tax, and if such
dealer either carries on business or intends to carry on business, may apply at any
time on or after January 1, 2008 for issue of registration certificate in the form and
manner prescribed under sub-section (2) of section 17 alongwith proof of deposit
of fee prescribed under that sub-section.
(2) Every other dealer who has held immediately before January 1, 2008 a
registration certificate under the erstwhile Act but otherwise is not liable to pay
tax under this Act, shall be deemed a voluntarily registered dealer under this Act
provided he informs the registering authority within a period of thirty days from
January 1, 2008 in the form prescribed under sub-section (5) of section 17, of his
intention to remain registered dealer under this Act:
Provided that where a dealer was required to pay any fee for
renewal of the registration certificate under the provisions of the erstwhile Act, if
the same has not been paid, the registration certificate shall not be deemed valid
unless such dealer deposits renewal fee along with late fee of one hundred rupees
within a period of thirty days from the date of the commencement of this Act.
(3) A dealer to whom registration certificate is issued under the erstwhile Act after
January 1, 2008 and where such dealer is not otherwise liable to pay tax under
this Act from January 1, 2008, shall be deemed a registered dealer if such dealer,
after depositing renewal fee and late fee, if any, informs the registering authority
or the assessing authority, as the case may be, in the prescribed form, within
thirty days from the date on which registration certificate is issued to him, of his
intention to retain registration certificate voluntarily.
(4) Provisions of sub-sections (5) and (7) to (14) of section 17 shall mutatis mutandis
apply to every registration certificate issued or held under this section
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