Section 11(1) in The Punjab Tax on Luxuries Act, 2009
(1)The Commissioner may, on an application, made to him by the proprietor for cancellation or otherwise on information that the proprietor has,-(a)discontinued his business; or(b)violated any of the provisions of this Act or the rules made thereunder; or(c)not made the payment of the tax, due under this Act; or(d)not filed the return, as required under this Act; or(e)misused his registration,cancel the registration.
