Section 8(1) in Orissa Motor Spirit (Taxation on Sales) Act, 1946
(1)Subject to such conditions as may be prescribed, the Collector may suspend for such period as he considers fit or cancel any certificate of registration granted or renewed to a retail dealer-(a)if any tax payable by the holder of such certificate under section 3 is not duly paid ; or(b)if there is a breach of any of the conditions subject to which the certificate of registration is granted or renewed.
