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          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.

          <h1>Suo moto registration empowers authorities to register non-compliant taxpayers administratively under prescribed registration rules.</h1> A proper officer is empowered to suo moto register a person liable to registration who fails to obtain registration; this may be done without prejudice to other actions and must follow the manner prescribed by the Registration Rules.

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