Section 8(4) in Himachal Pradesh General Sales Tax Act, 1968
(4)The Commissioner [or the prescribed authority] [The words 'or the prescribed authority' and 'suspend' inserted vide Act No. 2 of 1995 (Sec. 3).] may, from time to time, by order, amend [suspend] [The words 'or the prescribed authority' and 'suspend' inserted vide Act No. 2 of 1995 (Sec. 3).] or cancel any certificate of registration on-(a)information furnished under section 25; or(b)information received that the dealer has violated any provision of this Act or rules made thereunder; or(c)any other sufficient clause including misuse of the certificate or cessation of liability to payment of tax under this Act:Provided that no order affecting any person adversely shall be made under this sub-section without affording him a reasonable opportunity of being heard.
