4. Taxable persons to be registered

not later than fifteen days from the date of operation of this Act, in the case of a taxable person whose aggregate of the turnover, within the twelve months period immediately prior to the date of operation of this Act, exceeded one hundred and twenty million rupees;

not later than fifteen days from the date on which the aggregate of the turnover for a quarter exceeds or is likely to exceed thirty million rupees, in the case of a taxable person to whom paragraph (a)

upon receipt of an application by any person under subsection (1); or

where an application has not been received under subsection (1), but the Commissioner-General is of the opinion, having regard to the nature of the activities carried on or carried out by such person, that such person is required to be registered under this Act, register such person with effect from such date as the