Section 4(7)(c) in Uttaranchal Value Added Tax Act, 2005
(c)(i)Where the Assessing Authority is satisfied that the dealer in whose favour a Recognition Certificate in respect of any goods was granted under clause (b)-(aa)has discontinued the business or the manufacturing of goods in respect whereof the Recognition Certificate was granted; or(ab)has made a breach of any condition of the Recognition Certificate; or(ac)has failed to furnish the security, if any, required under Section 20; or(ad)has failed to pay any tax, penalty or other dues payable under this Act within a period of three months from the date when such tax, penalty or other dues became payable; such authority may, either of its own motion or on the application of the dealer, cancel the Recognition Certificate with effect from such date as it may specify.