Section 18(2) in Uttaranchal Value Added Tax Act, 2005
(2)Notwithstanding anything contained in sub-section (1) above, the Assessing Authority may with the permission of Commissioner or any officer authorised by him for the purpose, cancel the registration of a dealer who has not applied for cancellation of registration if the Assessing Authority is satisfied that the person is not entitled to registration or voluntary registration under Section 15 or Section 16.
