Section 76(13) in Uttaranchal Value Added Tax Act, 2005
(13)The Commissioner may, by order in writing, before or after the expiration of the period of exemption or reduction, amend or cancel the certificate of eligibility in the following circumstances-(a)where there is any legal or factual error in issuing such eligibility certificate; or(b)where the unit is not entitled to such facility or is entitled to such facility for a lesser period or from a different date; or(c)where the dealer has misused the certificate of eligibility in any manner; or(d)where the dealer has acted in contravention of any conditions of eligibility certificate; or(e)where the dealer has not paid any amount of tax or penalty due from him either under this Act or under the Central Sale Tax Act, 1956; or(f)where the dealer is involved in the evasion of tax under this Act or under the Central Sales Tax Act,1956; or(g)where the dealer has discontinued business, and in any such case the facility of moratorium shall be withdrawn with effect from the date specified in the order and such date may be prior to the date of such order, so however, that in cases of misuse of breach, the cancellation of eligibility certificate shall have effect not before the date of such misuse or breach;Provided that no order under this Section shall be passed without giving the dealer a reasonable opportunity of being heard.
