23. Voluntary registration of dealers.

(1) Subject to such conditions and restrictions as may be prescribed, any dealer who desires to get himself registered voluntarily, notwithstanding that he is not liable to pay tax, may apply in the prescribed manner to the Prescribed Authority for registration under this Act.

(2) The provision of sub-section (3) of section 21 shall apply in respect of application for registration under sub-section (1).

(3) The registration shall take effect from the date of receipt of the application for registration.

(4) Every dealer who has been registered on application made under this section shall, for so long as his registration remains in force, be liable to pay tax under this Act.

(5) The registration of a dealer on application made under this section shall be in force for a period of not more than three complete years and shall be deemed to have been cancelled on the expiry of the said three years unless the Prescribed Authority on an application made by the dealer is satisfied that the provisions of section 21 have since become applicable to him.

(6) Subject to the provisions of sub-section (5), a dealer registered on application made under this section may apply in the prescribed manner, not less than six months before the end of a year, to the Prescribed Authority for the cancellation of such registration to take effect at the end of the year in which the application for such cancellation is made, and the said authority shall, unless the dealer is liable to pay tax under this Act, cancel the registration accordingly.