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[Cites 0, Cited by 1] [Section 29] [Entire Act]

State of Gujarat - Subsection

Section 29(5) in Gujarat Sales Tax Act, 1969

(5)When any dealer has been subjected or is liable to be subjected to a penalty under section 45, or is convicted under section 75 or has compounded an offence under section 81 in respect of any contravention of sub-section (1) the prescribed authority shall register such dealer, if such dealer is not a registered dealer, and issue to him a certificate of registration, and such registration shall take effect from the date of the issue of the certificate in every respect as if it had been issued under sub-section (3) on the dealer's application.