30. Voluntary Registration of dealers. - (1) If on the application of any dealer having a fixed or regular place of business in the State, for registration under this section, the authority prescribed for the purpose of section 29 is satisfied that his gross turnover of sales or purchases during a year has exceeded or is likely to exceed Rs. 5,000, the said authority, may, notwithstanding that the dealer may not be liable to pay tax under section 3, register the dealer and grant him a certificate of registration in the prescribed manner.
(2)The provisions of sub-sections (3) and (4) and clause (a) of sub-section (7) of section 29 shall apply in respect of applications for registration under this section.(3)Every dealer who has been registered upon application made under this section shall, so long as his registration remains in force, be liable to pay tax under this Act, notwithstanding anything contained in section 3.(4)The registration of a dealer upon application made under this section shall be in force for a period of not less than one complete year and shall remain in force thereafter unless cancelled under the provisions of this Act.(5)Subject to the provisions of sub-section (4) a dealer registered upon application made under this section may apply in prescribed manner not less than two months before the end of a year to the authority which granted him the certificate of registration for the cancellation of such registration to take effect at the end of the year in which the application for such cancellation is made and the said authority shall, unless the dealer is liable to pay tax under section 3, cancel the registration accordingly.
