section 7
Registration by Commissioner
The Nagaland (Sale of Petroleum & Petroleum Products, including Motors Spirit & Lubricant Taxation) Act, 1967Tax196749 sections
Statutory text
(1) The Commissioner may in addition to take 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; Provided that no action under this sub-section shall be taken unless the Commissioner has given notice to the dealer of his intention 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 these had been made on the dealer’s application under sub-section (2) of section 6.
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