Section 14 in The U.P. Sales or Purchase of Motor Spirit, Diesel Oil and Alcohol Taxation Rules, 1977
14. Suspension or cancellation of registration certificate [Section 8].
(1)A registration certificate may be cancelled or suspended under the provisions of sub-section (1) of Section 8 of the Act wholly or partially.(2)The District Magistrate shall be the prescribed authority for the purposes of sub-section (1) of Section 8, in respect of a registration certificate issued by him and the Excise Commissioner in respect of that issued by him, but subject to the approval of the Excise Commissioner, the District Magistrate may also cancel or suspend a registration certificate, issued by the Excise Commissioner, to the extent that it relates to his district.(3)Before passing an order under provision of sub-section (1) of Section 8 of the Act the District Magistrate or the Excise Commissioner, as the case may be, shall issue a notice to the holder of the registration certificate to show cause within a period of 15 days from the date of service of such notice, why his registration certificate should not be suspended or cancelled.(4)On the date fixed, the District Magistrate or the Excise Commissioner, as the case may be, shall, after hearing the applicant, if present, either discharge this notice or suspend or cancel the registration certificate and, in the latter case, he shall record his reasons for doing so.(5)When a registration certificate is ordered to be suspended, the period of suspension shall be specified in the order.(6)When a registration certificate, issued by the Excise Commissioner, is suspended or cancelled by a District Magistrate, in respect of his district, he shall forward to the Excise Commissioner a copy of his order and where the Excise Commissioner suspends or cancels a registration certificate he shall inform the District Magistrate concerned.
