Section 14(3) in The U.P. Sales or Purchase of Motor Spirit, Diesel Oil and Alcohol Taxation Rules, 1977
(3)Before passing an order under provision of sub-section (1) of Section 8 of the Act the District Magistrate or the Excise Commissioner, as the case may be, shall issue a notice to the holder of the registration certificate to show cause within a period of 15 days from the date of service of such notice, why his registration certificate should not be suspended or cancelled.
