Amendment status not verified — confirm the current text below against the official source.
Commissioner may, after giving the dealer an opportunity of being heard, by an order in writing, impose upon such dealer by way of penalty a sum not exceeding five thousand rupees in such manner as may be prescribed. PART HU THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 31, 2005 31 The West Bengal Finance Act, 2005. (Section 9.) Amendment of 28. The Commissioner may amend any certificate certificate of enrolment. of enrolment granted under sub-section (2) of section 25, in accordance with the information furnished by a transporter, carrier or transporting agent, as the case may be, or otherwise received, after due notice to such transporter, carrier or transporting agent, as the case may be, and such amendment may be made with retrospective effect in such circumstances and in sUch manner, and subject to such restrictions and conditions, as may be prescribed. Cancellation of certificate of 28A. (1) A certificate of enrolment granted to a enrolment. transporter, carrier or transporting agent under sub- section (2) of section 25, shall be cancelled by the Commissioner where he, after giving a reasonable opportunity of being heard, is satisfied that the business of transporting goods of such transporter, carrier or transporting agent, as the case may be, has discontinued his business or has ceased to exist, and such cancellation shall take effect from the date of such order. (2) The cancellation of the certificate of enrolment may be made on an application of the dealer or suo mote on the satisfaction of the appropriate authority. Cancellation of 29. (1) A certificate of registration granted to a dealer certificate of registration. under sub-section (2) of section 24, shall be cancelled by the appropriate authority where such authority, after giving a reasonable opportunity to such dealer of being heard, is satisfied that— (a) the dealer has ceased to carry on business or has ceased to exist at his place of business; or (b) the dealer has ceased to be liable to pay tax under sub-section (8) of section 10, section 11, sub-section (8) of section 14. (2) The cancellation of registration may be made on an application of the dealer or suo /nom on the satisfaction of the appropriate authority. (3) The cancellation of registration shall take effect from the date of order for such cancellation. Option for