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[Cites 0, Cited by 0] [Section 31] [Entire Act]

State of Odisha - Subsection

Section 31(5) in Orissa Value Added Tax Act, 2004

(5)Where the dealer whose certificate of registration has been suspended under sub-section (1) of section 30 fails to furnish the requisite evidence within the time specified under sub-section (3) of the said section, the registering authority shall, after causing such inquiry as he may consider necessary and after giving an opportunity of being heard to the dealer, cancel the certificate of registration held by him and the cancellation shall take effect from the date of order of cancellation.