Section 11(6) in The Rajasthan Value Added Tax Act, 2003
(6)When a dealer, who is liable to get registration, does not make application under sub-section (1), the authority competent to grant registration, after affording an opportunity of being heard to such dealer, shall grant him a certificate of registration from the date he becomes [liable to pay tax under this Act and such registration] [[Substituted for the following words vide Rajasthan Act 4 of 2007, Published in Rajasthan Government Gazette Extraordinary, Part IV-A, dated 10-4-2007, page 1(18):-'liable to pay tax under this Act the and such registration'.]] shall take effect as if it has been granted under sub-section (2).
