24. Provisional registration.

(1) Any person who intends to manufacture any taxable goods but is otherwise not liable for registration, may make an application in the prescribed manner to the Prescribed Authority for provisional registration. A dealer who is liable to be registered under section 21 shall not be eligible for a provisional certificate.

(2) The provisions 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) 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.