(11)Any dealer whose registration certificate is cancelled under clause (d) or clause (e) of sub-section (10) shall, for the purpose of sub section (6) of Section [20] [Substituted by M.P Act No. 9 of 2009.] be deemed to be a dealer, who has failed to apply for registration, but shall not be liable to pay any penalty under the said sub-section.[(11-A) Where registration certificate of a dealer is cancelled under clause (e) of sub-section (10) for non-filing of returns, the dealer may within thirty days from the date of communication of cancellation order apply to the Commissioner for reinstatement of registration certificate with a fee of rupees two thousand and if the Commissioner is satisfied that the dealer has furnished all due returns along with payment of tax payable as also interest, if any, the Commissioner may reinstate the registration certificate effective from the date from which it was cancelled.] [Inserted by M.P. Act No. 9 of 2009.]
