14,
| (1)The Commissioner-General shall-
| | (a)where an application has been made by any person for registration under section 10 ; | | |
| | (b)where an application for registration under section 12 has been made and such application has not been refused by the Commissioner-General ; or | | |
| | (c)where an application for registration, has not been made but the Commissioner-General is of opinion having regard to the nature of the activities carried on or carried out by such person, that such person is required to tie registered under this Act, and after affording such person an opportunity of being heard, register such person with effect from such date as may be determined by him. | | |
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| (2) Any person registered under subsection (1)or deemed to be registered under subsection (2) of section 77 or deemed to be registered under section 75 of the Goods and Services Tax Act No. 34 of 1996 on August 1, 2002 and where such person is carrying on or carrying out a taxable activity shall be a registered person under this Act |
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Sri Lanka Consolidated Acts