Section 6(4) in The U.P. Tax on Luxuries Act, 1995
(4)A certificate of registration granted to a tobacconist under this section may this section may be cancelled by the assessing authority by an order in writing giving reasons therefor either on the application of the tobacconist or on its own motion, where such assessing authority is satisfied that the person to whom it was granted has ceased to be a tobacconist or has ceased to be subject to registration under this Act or where for any other sufficient reasons such assessing authority considers it proper so to do.
