Section 6(9) in The West Bengal Luxury Tax Act, 1994
(9)A licence granted to a stockist under sub-section (4) may be cancelled by the prescribed authority after due notice to such stockist if it is satisfied that he has failed to pay the luxury tax, penalty or interest payable under this Act or to furnish the security under sub-section (6):Provided that the licence so cancelled may be restored if the stockist to whom the licence was granted pays the arrear luxury tax, penalty and interest and furnishes a receipted challan therefor.
