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[Cites 0, Cited by 0] [Section 14(4)] [Section 14] [Entire Act]

State of Tripura - Subsection

Section 14(4)(c) in Tripura Value Added Tax Rules, 2005

(c)
(i)Where a dealer has failed to pay tax, penalty or interest under the Act or has failed to furnish return referred to in sub-section (1) of section 24, the concerned Superintendent of Taxes shall be competent to suspend certificate of registration of such dealer under sub-section (8) of section 19.
(ii)The Superintendent of Taxes before suspending a dealer's certificate of registration shall issue a notice on any date after the expiry of due date of payment of tax, penalty or interest or furnishing of return, referred to in sub-clause (1) giving such dealer an opportunity of being heard.
(iii)If the concerned Superintendent of Taxes is satisfied that the default in making payment or furnishing return was made by the dealer without any reasonable cause, such authority shall suspend the certificate of registration of such dealer with immediate effect.