Section 9 in The Central Sales Tax (Registration and Turnover) Rules, 1957
9.
(1)A notified authority shall, before amending, or cancelling, as the case may be, the certificate of registration of a dealer under sub-section (4) of section 7, give him an opportunity of being heard in the matter.(2)If the certificate of registration is proposed to be amended, the dealer shall forthwith produce to the notified authority, the certificate of registration and the copies thereof, if any, granted to him, for having them amended.(3)If the certificate of registration is cancelled, the dealer shall forthwith surrender to the notified authority the certificate of registration and the copies thereof, if any, granted to him.
