Section 7(7) in The U.P. Tax on Luxuries Act, 1995
(7)If a tobacconist fails to comply with an order under sub-section (1) or sub-section (2) or with the provisions of sub-section (4) or sub-section (6), the assessing authority may, after affording the tobacconist a reasonable opportunity of being heard, reject the application for registration or if the tobacconist is already registered under this Act, cancel his registration certificate. In the event of rejection of application for registration, or cancellation of the certificate of registration, the tobacconist shall be deemed to have failed to apply for registration.
