Section 14(6) in The Himachal Pradesh Value Added Tax Act, 2005
(6)The Assessing Authority may, by order, ----(a)amend certificate of registration on the dealer's application if the dealer or his legal representative furnishes the information that he--(i)has transferred his business, or(ii)has changed the name (constitution) or nature of his business, or(iii)wants to open a new place of business or make any change either in the places of business or in the class or classes of goods specified in his certificate of registration for resale or for use in manufacture of goods for sale;(b)suspend a certificate of registration, without prejudice to any other penalty, if the dealer or person has violated any provision of this Act or rules made thereunder;(c)cancel a certificate of registration, on dealer's or, as the case may be, of his legal representative's application or suo-moto, without affecting liability to pay tax till such cancellation,-(i)if the dealer sells or otherwise disposes of his business or any place of business or discontinues his business, or(ii)if the dealer dies, or(iii)for any other sufficient cause including misuse of the certificate of registration or cessation of liability to payment of tax under this Act:Provided that no order affecting any person adversely shall be made under clauses (b) and (c) of this sub-section without affording him a reasonable opportunity of being heard; and(d)renew a certificate of registration for such period and in the manner and on payment of such fee as may be prescribed.
