Registration of certain classes of dealers

Notwithstanding anything contained in section 18, sub-section (1) of Section 26 but subject to the provisions sub-section (2), (3), (4), (5), (6) (7) (8), (9) and (10) of Section 26, Section 28 and Section 29, where a dealer has no fixed place of business in Sikkim but sells goods inside the State either directly or through representatives or agents including travelling representatives or agents or sales men inside the State or otherwise or having one or more place or places of business in Sikkim, sells goods in places other than those in which such place is, or places of business are, situated, the Commissioner or an appropriate assessing authority authorized by him in this behalf, by order in writing, direct that such dealer shall be registered under the Act in respect of such sales and shall be liable for payment of tax as per the rates specified in Schedules II or III or IV or V, as the case may be and that unless provided otherwise in this Act the provisions of the Act and the rules made thereunder shall apply accordingly: Provided that the Commissioner or the authorized assessing authority may hear the dealer before such order is request in writing in that behalf is made by him: Provided further that nothing in such order shall be deemed to divest the taxing authorities or inspectors of the areas in which the dealer sells goods, of their powers and functions delegated by the Commissioner or conferred by or under the Act or the rules made thereunder: Provided also that the State Government may, by notification and subject to such conditions and restrictions as may be prescribed, permit any dealer registered under this section to pay in lieu of the tax payable by him at the rate or rates specified in the Schedules, an amount calculated at such rate not exceeding four percent of his gross turnover as may be specified in the notification issued in this behalf.