Section 25(2) in The M.P. Vanijyik Kar Adhiniyam, 1994
(2)If the Commissioner is satisfied that-(a)any registered dealer has obtained a recognition certificate by misrepresenting the facts, or(b)the reasons due to which any registered dealer was found eligible for holding a recognition certificate no longer exist, [or [Inserted by Section 4 of M.P. Commercial Tax (Second Amendment) Act, 1997 (No. 33 of 1997).](c)a registered dealer who makes default is furnishing return/or is in arrears of tax or penalty or any other sum due under this Act.]he may after giving such dealer a reasonable opportunity of being heard, cancel the recognition certificate issued to him. The order of cancellation of such certificate shall take effect from the date of communication of such order to the dealer.
