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Section 25(8) — UNAUTHORISED registration: if any person required to register fails to obtain registration, the officer may:
ALevy penalty under Sec 122(1)(xi) — Rs 10,000 or amount of tax evaded, whichever higher
BIssue suo-motu registration after proper opportunity (Sec 25(8) read with Rule 16)
COnly revoke voluntary registration
DBoth (a) and (b)
Answer & Solution
Correct answer: D. Both (a) and (b)
1. Sec 25(8) — proper officer may register a person liable to register but failed, suo-motu, after due process (Rule 16).
2. Sec 122(1)(xi) imposes penalty for failure to register — Rs 10,000 or amount of tax evaded, whichever higher.
3. Both consequences operate simultaneously.
_Source: ICAI BoS CA Final Paper 8, Ch 7 "Registration", §Sec 25(8) + Rule 16 + Sec 122_
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