Amendment to Section 13

Tax2005147 sections

Statutory text

(1) In sub-section (1), in clause (a), for the words "registration" the words "registration certificate" shall be substituted.
(2) In Section 13, for sub-section (1), the following provisoe shall be inserted, namely:- "Provided that the Commissioner may, for reasons to be recorded in writing, after giving a reasonable opportunity of being heard, cancel the registration certificate if the dealer fails to furnish the return as required under the Act or the rules made thereunder or if the dealer is not found in the regular business, or if the dealer has furnished false or misleading information."
(3) After sub-section (4), the following sub-sections shall be inserted, namely:- "(5) The Commissioner may cancel the registration certificate after giving the dealer a reasonable opportunity of being heard, if the dealer has ceased to carry on the business or has changed the place of business or if the dealer is not found at the registered place of business or if the dealer has failed to pay the tax, interest or penalty."
(6) In sub-section (1), for the words "The Commissioner may" the words "The Commissioner may, on his own motion or on an application made by the dealer" shall be substituted.

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