34. Commissioner may refuse Licence etc. - The Commissioner may refuse to grant a Licence or Recognition or as the case may be, Permit to a dealer under any of the following circumstances, that is to say,-
(a)if a Licence, Recognition or, as the case may be, Permit previously granted under this Act or a Licence, Authorization, Recognition, or as the case may be, Permit granted under the Bombay Sales Tax Act, 1959 (Bom. LI of 1959), to such dealer, has been cancelled in the circumstances other than those referred to in sub-section (1) of section 35,(b)if the dealer's Licence, or Recognition, or as the case may be. Permit has been suspended and the period of suspension has not expired,(c)if the dealer-(i)has failed to pay any tax (including any penalty) due from him by or under any provisions of this Act, or any earlier law; or(ii)has failed, without sufficient cause, to furnish any declaration or return required to be furnished by or under the provisions of this Act (other than the provisions of section 61), or any earlier law; or(iii)is an undischarged insolvent; or(iv)has been convicted of an offence under this Act or any earlier law,(d)if the dealer is a firm, and any partner thereof is a person,-(i)whose Licence, Authorization, Recognition or Permit has been cancelled in the circumstances referred to in clause (a), or(ii)to whom a Licence, Recognition or Permit, was previously refused to the circumstances referred to in clause (c).
