Effect of failure to register.
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....ents required to be filed with the Registrar under section 18 are not filed within the time allowed under that section, such alteration and the order of the ^[3][Central Government] made under sub-section (5) of section 17 and all proceedings connected therewith, shall, at the expiry of such period, become void and inoperative: Provided that the ^[4][Central Government] may, on sufficient cause....
TaxTMI