Amendment status not verified — confirm the current text below against the official source.
This Marginal note was substituted for the marginal note "cancellation of registration" by Guj. 6 of 2006, s.15(7). H-678-9 Gujarat Value Added Tax Act, 2003. [2005 : Guj. (d) having issued tax invoice or retail invoices, has failed to account for the said invoices in his books of account; (e) holds or accepts or furnishes or causes to be furnished a declaration, which he knows or has reason to believe to be false; (f) 75[ * * * * * *] (g) has been convicted of an offence under this Act, or under the earlier law; (h) discontinues his business and has failed to furnish information regarding such discontinuation, 76[* *] (i) without entering into a transaction of sale issues to another dealer tax invoice, retail invoice, bill or cash memorandum with the intention to defraud the Government revenue,77[or] 78[(j) who has been found evading tax on account of variation in physical stock compared with his regular books of accounts;] the Commissioner may at any time, for reasons to be recorded in writing and after giving the dealer an opportunity of being heard, cancel his certificate of registration from such date as may be specified by him. 79[(5A) (1) If a dealer,— (a) has failed to inform changes as required under sub-section (1) of section 26; (b) has failed to furnish return under section 29; (c) has failed to pay tax under section 30; (d) has failed to file declaration or intimate the changes as required under section 65 or 66; or (e) has failed to produce the books of accounts required under section 67, the Commissioner may, at any time, for reasons to be recorded in writing and after giving the dealer an opportunity of being heard, suspend his certificate of registration from such date not earlier than the date of order of suspension, as may be specified by him in the order. (2) Where a dealer, whose certificate of registration is suspended for the failure of any of the requirements specified in sub-section (1), fulfils the requirements, the Commissioner shall, by an order in writing, withdraw the suspension order from such date as may be specified therein.