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[Cites 0, Cited by 0] [Section 20(4)] [Section 20] [Entire Act]

NCT Delhi - Subsection

Section 20(4)(a) in Delhi Sales Tax Act, 1975

(a)If an order of cancellation passed under sub-section (3) is set aside as a result of an appeal or other proceeding under this Act, the certificate of registration of the dealer shall be restored and he shall be liable to pay tax as if his certificate had not been cancelled.