18 August 2013
Date of registration is of no consequence. Your client may declare his tax dues in respect of which no notice or an order of determination under section 72 or section 73 or section 73A of the Chapter has been issued or made before the 1st day of March, 2013 for the period beginning from the 1st day of October, 2007 and ending on the 31st day of December, 2012.
disclaimer- all answers are given as per the facts narrated by you. Answer may differ after study of full facts/statements/agreements etc. involved in the case