(1)At the time of commencement of this Act, all dealers registered under the Pondicherry General Sales Tax Act, 1967, (Act No. 6 of 1967.) shall be deemed to be provisionally registered under this Act and required to submit the prescribed application within one month from the date of commencement of this Act for final registration.(2)Where any dealer, other than the dealer mentioned under sub-section (1), liable to be registered under this Act, but failed to do so, shall be deemed to have been registered by the prescribed authority, as if an application to register had been made.
