Voluntary Registration

(1) Any dealer whose total gross turnover during a year amounts to or exceeds the taxable quantum may, notwithstanding that he may not be liable to pay tax under section 4, apply in the manner referred to in sub-section (2) of section 9 for registration under this Act. (2) The provisions of sub-section (3) of section 9 and of section 12 shall apply in respect of applications for registration under this sub-section (1) of this section. (3) Every dealer who has been registered upon application under this section shall, for so long as his registration remains in force, be liable to pay tax under this Act; (4) The registration effected under the provisions of this section shall be in force for a period of not less than three complete years and shall remain in force thereafter unless cancelled under the provisions of this Act; (5) A dealer registered under his section may, subject to the provisions of sub-section (a), apply not less than six months before the end of a year to the authority which granted him his certificate of registration for cancellation of such registration to take effect at the end of the year shall, unless the dealer is liable to pay tax under section 4, cancel the registration accordingly.