(4)Re-commencement of liability:- Every dealer whose liability to pay tax under this Act, has ceased under sub-section (3) or whose certificate or registration has been cancelled, shall, if his turnover calculated from the commencement of any year including the year, in which the registration has been cancelled, again exceeds the taxable quantum on any day within such year, be liable to pay such tax with effect from the date immediately following the day on which his turnover again exceeds the taxable quantum, on all sales effected by him after that day.
