Amendment status not verified — confirm the current text below against the official source.
(I) The Commissioner may, on an application, made to him by Fegisation, the proprietor for cancellation or otherwise on information that the proprietor has,— (a) discontinued his business ; or (b) violated any of the provisions of this Act or the rules made thereunder ; or (c) not made the payment of the tax, due under this Act ; or (d) not filed the return, as required under this Act ; or (e) misused his registration, cancel the registration. PUNJAB GOVT GAZ. (EXTRA.), APRIL 1, 2009 (CHTR 11, 1931 SAKA) 69 (2) No registration, otherwise than on an application of the proprietor, shall be cancelled without giving him an opportunity of being heard.