Registration

When,

1. (a) a registered dealer discontinues or transfers his business; or
2. (b) the liability of a registered dealer to pay tax ceases; or
3. (c) a registered dealer has been granted a registration certificate by mistake; or
4. (d) a registered dealer is in arrears of tax or penalty or any other sum due under this Act or under the Act repealed by this Act; or
5. (e) the commissioner for reasons to be recorded in writing, is of the opinion that the registration certificate should be cancelled for any other reason: the commissioner may either on his own motion or on the application of the dealer in this behalf cancel the registration certificate but notwithstanding such cancellation the dealer shall be liable to pay tax for the period during which his registration certificate remained in force. Provided that where the commissioner proposes to cancel the registration certificate under this sub-section, he shall give the dealer an opportunity of being heard.