Section 31(7) in Meghalaya Value Added Tax Act, 2003
(7)When any dealer has been convicted or has paid composition money under Section 91 or Section 96 as the case may be, in respect of any contravention of the provisions of subsection (1) of this Section, the prescribed authority shall register such dealer and grant him a certificate of registration and such registration shall take effect from the date of order as if it had been made under sub-section (3) of this Section of the dealer's application.
