Amendment status not verified — confirm the current text below against the official source.
(1) Where any registered dealer has failed, without sufficient cause, to pay any tax, penalty or interest payable under this Act or has failed to furnish a return referred to in section 32, the appropriate authority may, after giving such dealer a reasonable oppdrtunity of being heard and for reasons to be recorded in writing, supend the certificate of registration of such dealer. (2) Where a dealer, after suspension of his certificate of registration under sub- section ( I ), pays in full the amount of tax, penalty or interest payable by him under this Act, or furnishes the return referred to in that sub-section, for default of which his certificate of registration has been suspended under that sub-section, and makes an application to the Commissioner for withdrawal of such suspension of his certificate of registration together with receipted challan evidencing payment of such tax, penalty and interest, or together with a copy of the receipt evidencing furnishing of such return, as the case may be, within thirty days from the date of such suspension or within such further time as may be allowed, the Commissioner shall, by an order in writing, withdraw the suspension. Security to be furnished by the dealer, transporter, carrier or transporting agents in certain cases. Amendment of certificate of registration. PART IIII THE KOLKATA GAZETTE, EXTRAORDINARY, DECEMBER 27, 2004 21 The West Bengal Value Added Tax Act, 2003. (Chapter IV.—Registration of dealer, enrolment of transporter, carrier or transporting agent, issue of provisional certificate and demand of security, etc.—Sections 29, 30.) Cancellation of certificate of registration. Issue of provisional certificate and imposition of penalty for committing fraud or breach of terms and conditions for issuing such certificate. (3) Any certificate of registration which has been suspended under sub-section (1) may, upon an application by the dealer whose certificate of registration has been so suspended, be registered by the Commissioner, by an order passed in writing, if the Commissioner is satisfied that the dealer has, within thirty days from the date of suspension, or within such further time as may be allowed by the Commissioner, for reasons shown,— (a) paid the tax, penalty or interest for non-payment of which, or (b) furnished the return for non-furnishing or which, his certificate of registration has been suspended under sub-section (1). (4) Every order passed under sub-section (2) shall be effective from the date from which the order passed under sub-section (1) had taken effect. (5) Where the certificate of registration of a dealer has been suspended under sub- section (I), such dealer shall not be entitled to any input tax credit unless the certificate of registration so suspended is withdrawn under sub-section (2).