Section 8 in Orissa Motor Spirit (Taxation on Sales) Act, 1946
8. Suspension or cancellation of certificate of registration.
(1)Subject to such conditions as may be prescribed, the Collector may suspend for such period as he considers fit or cancel any certificate of registration granted or renewed to a retail dealer-(a)if any tax payable by the holder of such certificate under section 3 is not duly paid ; or(b)if there is a breach of any of the conditions subject to which the certificate of registration is granted or renewed.(2)When a certificate of registration is suspended or cancelled under sub-section (1) or deemed to be suspended or cancelled under the proviso to sub-section (3) of section 7 the holder of such certificate shall not be entitled to any compensation for any loss or damage directly or indirectly suffered by him as a result of such suspension or cancellation.
