Section 6(5) in The U.P. Tax on Luxuries Act, 1995
(5)The assessing authority may amend a registration certificate granted under this section either on the application of the tobacconist, or on its own motion, when the tobacconists has changed the name or place of his business or closed down any branch or opened a new branch, or for any other sufficient reason :Provided that a certificate of registration shall not be cancelled by the assessing authority under sub-section (4) or amended under sub-section (5), on its own motion unless the tobacconists is given a reasonable opportunity of being heard :Provided further that the cancellation of a certificate of registration shall not affect the liability of such tobacconist to pay the tax (including any penalty on interest) due for any period up to the date of cancellation whether such tax (including any penalty or interest) is assessed before or after the cancellation.
