30. Liability of the provisional certificate holder to apply for registration

(1) A provisional certificate holder shall, unless he is already compulsorily liable to get himself registered under section 26, apply for registration under section 27 to the appropriate registering authority immediately after his gross turnover of sales exceeds twenty five thousand rupees.

(2) The authorised officer may, notwithstanding the provisions of rule 28, refuse renewal of the provisional certificate issued under rule 27 where he finds that the provisional certificate holder has already become compulsorily liable for obtaining registration under section 26 and the period of thirty days from the date of commencement of his liability to pay tax has already expired, or his gross turnover of sales has exceeded twenty five thousand rupees :

Provided that renewal of any provisional certificate shall not be refused unless the provisional certificate holder is given a reasonable opportunity of being heard.