(3)Notwithstanding anything contained in sub-sections (1) and (2), the Commissioner may at any time for reasons to be recorded in writing and after giving the dealer an opportunity of being heard, cancel the certificate of registration held by such dealer from such date as the Commissioner may specify in this behalf-(a)if the dealer has failed to pay any tax (including any penalty) due from him under any provisions of this Act; or(b)if the dealer holds or accepts or furnishes or causes to be furnished a declaration for the purposes of sub-clause (v) of clause (a) of sub-section (2) of section 4 or section 5 which he knows or has reason to believe to be false; or(c)if the dealer who has been required to furnish the security under the provisions of section 18 has failed to furnish such security; or(d)if the dealer contravenes or has contravened any of the provisions of this Act; or(e)if the dealer has been convicted of an offence under this Act or under the Bengal Finance (Sales Tax) Act, 1941 (Bengal Act VI of 1941), as then in force in Delhi; or(f)if there is any other reason which in the opinion of the Commissioner warrants such cancellation.
