Section 23(1)(a) in The M.P. Vanijyik Kar Adhiniyam, 1994
(a)A dealer or person who desires to obtain a voluntary registration certificate, though he is not liable to pay tax under Section 5, may make an application in the prescribed form to the Commissioner giving correct and complete particulars therein. Such application shall be accompanied by an affidavit in support of the particulars given in the application as also a satisfactory proof of payment of registration fee of five hundred rupees, in that behalf. Where the application is made by a dealer or person undertaking works contract the application shall also be accompanied by a copy of award of the contracts :