(5)The Commissioner may, from time to time, by order, amend or cancel any certificate of registration-(a)on information furnished;(b)if the dealer has violated any provisions of this Act or the rules made there under; or(c)for any other sufficient cause including misuse of the certificate of cessation of liability to payment of tax under this Act:Provided that no order affecting any person adversely shall be made under this sub-section without affording him a reasonable opportunity of being heard.
