Section 15(9)

(9) Any dealer who had become liable for obtaining registration certificate under any provisions of Uttarakhand (the Uttar Pradesh Trade Tax Act, 1948) Adaptation and Modification Order, 2002 and is liable to pay tax under this Act on the date of commencement of this Act, if such dealer had not applied for issue of registration under Uttarakhand (the Uttar Pradesh Trade Tax-Act, 1948) Adaptation and Modification Order, 2002 then without prejudice to any other liability under that Act shall, for grant of registration, present an application for registration within such time and such manner as may be prescribed.