(1)Any VAT dealer or TOT dealer registered under section 17 of the Act shall apply for cancellation or amendment of registration, in such circumstances as may be prescribed.(2)The authority prescribed may, for good and sufficient reasons cancel, modify or amend any certificate of registration issued by him:Provided that no order shall be passed under this subsection without giving the dealer a reasonable opportunity of being heard.Chapter - V Procedure and Administration of TaxReturns and Assessments
