Section 8(5) in Himachal Pradesh General Sales Tax Act, 1968
(5)When any dealer has paid the amount of penalty imposed under section 35 in respect of any contravention of sub-section (1) of this section, the Commissioner [or the prescribed authority] [Inserrted vide Act No. 2 of 1995 (Sec. 3).] shall register such dealer and grant him a certificate of registration and such registration shall take effect as if it had been made under sub-section (3) of this section on the dealer's application.
