Section 28 in The Police Enhanced Penalties Ordinance, 2005
28. Voluntary registration.
(1)Any dealer, whose gross turnover of sales during a year exceeds rupees One lac, may, notwithstanding that he is not liable to pay tax, apply in the prescribed manner to the prescribed authority for registration under the Act.(2)Every dealer who has been registered on application made under this section shall for so long as his registration remains in force be liable to pay tax under the Act.(3)The registration of a dealer made under this section shall be in force for a period of not less than three years and shall remain in force there after unless cancelled under the provisions of the Act.(4)Subject to the provisions of sub-section (3) a dealer registered under this section, desirous of having his certificate of registration cancelled may, apply in the prescribed manner to the Authority, which granted him the said registration, for cancellation of the same. The said Authority shall cancel the registration of the dealer within 15 days of the application for cancellation being made, subject to the condition that the dealer has filed all the returns and paid all the outstanding dues.(5)When the gross turnover of sales of any dealer registered on application made under this section has for three successive years after the period of three years referred to in sub-section (3) failed to exceed the taxable limit the prescribed authority may after giving the dealer a reasonable opportunity of being heard, cancel registration of such dealer.(6)Provisions under sub-sections (3) to (9) of section 27 shall mutatis mutandis apply in relation to registration certificate to be granted or granted under this section as those apply to registration under section 27.
