Section 10(2) in Uttarakhand Value Added Tax Rules, 2005
(2)Notwithstanding anything contained in sub-rule (1) above, if the [Assessing Authority or any other officer authorised by the Commissioner] [Substituted for 'The Words Assessing Authority' vide Notification No. 557 /2010 /181 (120)/XXVII(8)/2008, dated 31-12-2010.] is satisfied that under the provisions of Section 18 it is necessary to cancel the Registration Certificate of a dealer, he shall cause notice to be served on the dealer to this effect, and shall give him a reasonable opportunity of being heard and after considering the reply submitted by the dealer, he may cancel the Registration Certificate or, as the case may be, vacate the notice.
