Section 12(1) in Assam General Sales Tax Act, 1993
(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.
