22. Registration by Prescribed Authority.

(1) If the Prescribed Authority, upon the information which has come into his possession, is satisfied that any dealer liable to pay tax, has failed to get himself registered, the Prescribed Authority shall, in addition to taking any other action under the provisions of this Act, register him as if an application for registration had been made:

Provided that no action under this section shall be taken unless the Prescribed Authority has given notice to the dealer of his intention so to do and allowed him a reasonable opportunity of being heard.

(2) The registration shall take effect from the date of the issue of the certificate of registration, but the dealer shall remain liable to pay tax as an unregistered dealer, for the period from the date of liability to the date preceding the date of issue of certificate of registration.