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19. Compulsory
Registration.―
If
a person who is required to be registered or enrolled under this Act does not
apply for registration or enrollment and the Collector or such other officer as
may be authorised by him in this behalf, after such inquiry as he thinks fit, is
satisfied that such person was required to be registered or enrolled, the
Collector or such other officer shall register or enroll that person and that he
shall be deemed to have been registered or enrolled from the date he became
liable for registration or enrollment:
Provided
that if it is subsequently established that a person who was not liable to be
registered or enrolled but was wrongly registered or enrolled under this section
due to inadvertence, error or misconstruction, the Collector shall cancel such
registration or enrollment and such person shall, subject to the provisions of
section 3B, not be liable to pay any tax, additional tax or penalty under any of
the provisions of this Act or rules made thereunder.
