Section 7(4) in Punjab General Sales Tax Act, 1948
(4)[] [Substituted by Punjab Act No. 28 of 1965 w.e.f. 1.4.1966.] The Commissioner may from time to time, by order, amend or cancel any certificate or registration on -(a)information furnished under section 16; or(b)information received that the dealer has violated any provision of this Act or the rules made thereunder; or(c)any other sufficient cause including misuse of the certificate or cessation of liability to payment to tax under this Act :Provided that no order affecting any person adversely shall be made under this sub-section without affording him a reasonable opportunity of being heard.
