Section 28A(2) in West Bengal Value Added Tax Act, 2003
(2)The cancellation of the certificate of enrolment may be made on an [application of the transporter, carrier or transporting agent] [Substituted w.e.f. 01.04.2005 by S. 12(13) of WB Act XVIII of 2006 for 'application of the dealer'.] or suo motu on the satisfaction of the appropriate authority.
