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State of Rajasthan - Section

Section 19 in The Rajasthan Sales Tax Act, 1994

19. Voluntary registration.

(1)On the application of a dealer, if the authority competent to grant registration is satisfied that his turnover in a year is likely to exceed the limits provided in Section 3, the said authority may register such dealer and grant him a certificate of registration in the prescribed manner from the date of commencement of the business as declared by him in the application for registration, on [payment of such fee as may be notified by the State Government from time to time] [Substituted by Rajasthan Act 7 of 2002, w.e.f. 8-5-2002.] and thereupon, the provisions of Section 17 shall apply to him as they apply to a dealer registered under that Section.
(2)Every dealer who has been registered under sub-section (1) shall, so long as his registration remains in force, he liable to pay tax under this act, irrespective of his turnover.