Section 22(5) in The M.P. Vanijyik Kar Adhiniyam, 1994
(5)The registration certificate granted under sub-section (4) shall take effect from-(a)in a case where a dealer required to get himself registered under sub-section (2) has applied for registration within the prescribed period, the date on which his turnover in a year first exceeds the limits specified in sub-section (5) of Section 5;(b)in a case where a dealer required to get himself registered under sub-section (2) has applied for registration after the expiry of the prescribed period, the date on which he applies for registration;(c)in a case where a dealer required to apply for registration under sub-section (1) of Section 49 has applied for registration within thirty days of the transfer of business, the date from which the ownership of the business is entirely transferred to him; and(d)in a case where a dealer required to get himself registered under sub-section (1) of Section 49, has applied for registration after the expiry of thirty days of the transfer of business, the date on which he applies for registration.
