(3)If in the opinion of the Registering Authority there are reasons for cancellation of the registration certificate of a dealer under clause (c) or clause (d) or clause (e) of sub-section (10) of Section 17, it shall, after giving the dealer a reasonable opportunity of being heard, pass such order, as it deems fit :Provided that if a dealer has not submitted his returns for two consecutive quarters, it shall be considered as sufficient reason for initiating the process for cancellation of registration under clause (d) of sub-section (10) of Section 17.
