Notwithstanding anything contained in this Act, dealers who were liable to take registration under this Act, but had not taken registration, may voluntarily take registration between 1st April, 2013 and 31st August, 2014 and such dealers shall not be liable to tax or penalties with respect to the transactions prior to 1st April, 2013:

Provided that this section shall not be applicable to the transactions of dealers who were,



(a) importers;

(b) works contractors;

(c) manufacturers, but excluding dealers coming under sub-clause (i) of clause (c) of section 8; and

(d) dealers against whom penal proceedings were initiated for non-registration and non-payment of tax under this Act, before 1st April, 2014: