Suo-moto registration power allows tax officers to administratively register persons who fail to obtain required registration. Sub-section (5) of Section 19 authorises the proper officer to register, suo moto, any person who is liable but fails to obtain registration, in the prescribed manner and without prejudice to action under the Act, the MGL, or any other law.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Suo-moto registration power allows tax officers to administratively register persons who fail to obtain required registration.
Sub-section (5) of Section 19 authorises the proper officer to register, suo moto, any person who is liable but fails to obtain registration, in the prescribed manner and without prejudice to action under the Act, the MGL, or any other law.
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