section 10
Registration by Commissioner
The Nagaland Sales Tax Act, 1967(1) The Commissioner may, in addition to taking any other action under the provisions of this Act, require any dealer who, in hi opinion, is liable to registration but has not made an application in this behalf to apply for registration and register him. The Commissioner shall register a dealer who fails to apply for registration within a specified time: 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) The Commissioner shall register any dealer who has been convicted under section 42 or has paid composition money under section 45 in respect of any contravention of sub-section (1) of section 9; (3) Registration made under sub-section (1) or sub-section (2) shall take effect as if these had been made on the dealer’s application under sub-section (2) of section 9.
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