Please provide the pages from the document containing Section 27 for transcription.

Dealers deemed to be deregistered Dealers deemed to be deregistered.—(1) Notwithstanding anything contained in this Act, if a registered dealer has not furnished returns in respect of any tax period, for a continuous period of one year, such dealer shall be deemed to have been deregistered with effect from the date of expiry of such period.

1. (2) The Commissioner shall, after giving the dealer an opportunity of being heard, pass an order of such deemed deregistration.