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Sections 19 and 3 of the Compulsory Registration or Enrollment Finance Act (I 2003), the foregoing appellant must have been registered during the survey conducted on 26 6 2001, by the registered person during the 2001 tax period of 13 of 2002 Did not file a sales tax return and was instructed to pay. The person registered with the Additional Taxes and Fines with Sales Tax stated that the provisions regarding registration required under Section 19 of the Sales Tax Act 1990 were entered under the Sales Tax Act 1990 through the Finance Act 2003 and were applicable. It was 2003 and was mandatory. 1 7 could not be registered before 2003 and the applicant could not be held responsible for the payment of sales tax because the registration was necessary after making necessary inquiries regarding the business activity of the registered person, from which registration in section 19 The relevant provisions were entered into the Sales Tax Act, 1990 1 7 2003 for compulsory registration and before this the appellant was required to exercise excessive use of the powers and powers of the sales tax authorities in 1 7 2003 even though the Sales Tax Act 1990 Turnover tax provisions in section 3A of the Act were in the statutory book but before 1 7 2003, about the compulsory entry. S no arranging and editing was introduced in the Finance Act, 2003 and applicable from 1 to 7 2003 lawer from fb area from Rohri lawyer