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State of Tripura - Section

Section 6 in Tripura Sales Tax Act, 1976

6. Registration by Commissioner.

(1)The Commissioner may, in addition to taking any other action under the provisions of this 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. The Commissioner may also register a dealer who fails to apply for registration within a specified time :Provided that no action under this sub-section shall be taken unless the Commissioner has given notice to the dealer of his intetion so to do and has allowed him a reasonable opportunity of being heard.
(2)Registration made under sub-section (1) shall take effect as if this had been made on the dealer's application under sub-section (2) of section 5.