(1)If a dealer-(a)Fails to file the returns under this Act within the time prescribed; or(b)Knowingly furnishes incomplete or incorrect particulars in his returns; or(c)Fails to pay any tax including penalty or interest, if any, due from him under the provisions of this Act; or(d)Having issued tax or retail invoices, fails to account for the said invoices in his books of account; or(e)Holds, accepts or furnishes or causes to be furnished, a way bill which he knows or has reason to believe to be false; or(f)Is found to have no business at the place declared in the application for registration as his place of business; or(g)Contravenes any of the provisions of this Act; or(h)Discontinues his business and fails to furnish information regarding such discontinuation,or if there is any other reason for apprehension of evasion of tax or any attempt to evade tax, which, in the opinion of the registering authority, is good and sufficient, the registering authority may, at any time, for reasons to be recorded in writing, suspend the certificate of registration of such dealer by notification, in the manner prescribed.
