Section 64(4) in Gujarat Value Added Tax Rules, 2006
(4)The contingencies referred to in clauses (i) to (iii) of sub-rule(1), as applicable to the dealer, in the opinion of the Commissioner does not exist either on account of the conduct of such dealer or due to the judgment, decree of any court or an order in appeal in favour of such dealer, the Commissioner shall publish such particular of the dealer in the manner referred to in sub-rule (1) and such dealer shall be referred to as 'delisted'.
