(1)The Assessing Officer may, in addition to taking any other action under the provisions of the Act, require any dealer who, in his opinion, is liable to registration but has not made an application in this behalf, to apply for registration and register him;Provided that no action under this subsection shall be taken unless the Assessing Officer has given notice to the dealer of his intention so to do and has allowed him a reasonable opportunity of being heard.(2)The State Government may be rules provide that such a class of dealers carrying on business in such goods of such classes of goods as may be specified therein shall also seek registration notwithstanding that they may not be liable to pay tax under this Act if their gross turnover exceeds such limits as may be prescribed.(3)Registration made under sub-section (1) or sub-section (2) shall take effect as if it had been made on application under sub-section (2) of section 11.
