Section 17(11) in Uttar Pradesh Value Added Tax Act, 2008
(11)The registering authority, after giving reasonable opportunity of being heard to the dealer, may cancel the registration certificate with effect from the date -(a)on which dealers' liability for payment of tax has ceased; or(b)on which the dealer has discontinued the business; or(c)of order of cancellation where-(i)the dealer has obtained registration certificate by fraud or by misrepresentation of facts; or(ii)the dealer has failed to furnish security or additional security, as the case may be; or(iii)the dealer has transferred any prescribed form of declaration or certificate obtained by him to any person against provisions of this Act or the rules made thereunder; or(iv)the dealer has permitted some other person to carry on business in his name; or(v)the dealer has issued any tax invoice to a dealer without making actual sale of goods; or(vi)where a transporter or carrier or transporting agent or railway container contractor fails to file return or otherwise acts in contravention of the provisions of this Act or rules made there under;(vii)a person acts in contravention of provisions of section 43;(viii)where a dealer has failed to pay the tax, penalty or other dues within three months of the date such tax, penalty or other dues become payable.(ix)registration certificate has been cancelled for any other sufficient cause.
