Periodical returns and payment of tax 28

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(b) a dealer has ceased to be liable to pay tax, or (c) an incorporated body is closed down or if it otherwise ceases to exist; or (d) the owner of an ownership business dies leaving no successor to carry on business; or (e) in case of a firm or association of persons if it is dissolved; or (f) a person or dealer is registered by mistake; or (g) a dealer fails to furnish return and pay tax and interest according to such return or returns within the time extended; the Commissioner may cancel the registration of such dealer. (7) The cancellation of registration will take effect from the date as ordered by the Commissioner. (8) When any dealer, to whom a certificate of registration is granted, has failed to pay any tax, penalty or interest payable under this Act or has failed to furnish return, the certificate of registration of such dealer may be suspended by the Commissioner. Provided that the certificate of registration of a dealer shall not be suspended if he has furnished return or returns within the date prescribed in the notice and has paid tax, penalty or interest payable under this Act by such date, as the Commissioner may extend upon an application filed by the dealer within 15 days from the date by which he is required to file such return or returns or make payments of tax, interest or penalty, as the case may be. (9) Suspension of certificate of registration will be withdrawn and registration certificate shall be restored on an application made by the dealer on furnishing evidence of payment of all taxes and on furnishing of overdue return or returns within a reasonable time as granted by the Commissioner. If no step is taken by the dealer within such reasonable time, the registration certificate shall be cancelled. (10) No order under sub-section (6) or sub-section (8) shall be made unless the applicant, the person concerned or the dealer has been given an opportunity of being heard. (11) Every dealer after registration shall be continued to be a registered