Certificates of Registration

(1) A dealer registered under section 6 or section 7 shall be granted a certificate of registration in such form as may be prescribed, which shall specify the class or classes of goods in which at the time of the grant of the said certificate the dealer carries on business, and such other particulars as may be prescribed. (2) The Commissioner may, on petition or otherwise cancel or amend time to time any certificate of registration. [“Provided that no action under this sub-section shall be taken unless the Commissioner has given notice to the dealer of this intension so to do and has allowed him a reasonable opportunity of being heard.”] (3). The Commissioner shall cancel certificate of registration when- (a) the business in respect of which the certificate was issued has been discontinued or transferred; or (b) the liability to pay tax in respect of such business has ceased under this Act.