PROVISIONS

( 1) On and from the appointed day, every person registered Migration of existing under any of the existing laws · and having a valid taxpayers. Permanent Account Number shall be issued a certificate . of registration on provisional basis, subject to such conditions and in such form and manner as may be prescribed and, unless replaced by a final certificate of registration under sub-section (2), shall be liable to be cancelled if the conditions so prescribed are not complied with. (2) The final certificate of registration shall be granted in such formand manner and subject to such conditions as may be prescribed. {3) The certificate of registration issued to a person under sub-section (1) shallbe deemed to have not been issued if the said registration is cancelled in pursuance of an application filed by such person that he was not liable to registration under section 22 or section