(5)Any dealer whose certificate of registration has been cancelled under sub-section (3) of section 20, shall-(a)if his turnover calculated from the date of cancellation of such certificate exceeds the taxable quantum on any day within the year; or(b)if his turnover calculated from the commencement of any subsequent year, exceeds the taxable quantum on any day within the year,be liable to pay tax under this Act with effect from the date immediately following the day on which such turnover again first exceeds the taxable quantum on all sales effected by him after that day of goods imported by him from outside Delhi or manufactured by him in Delhi or purchased by him without payment of tax leviable under this Act.
