Section 11 in The Punjab Tax on Luxuries Act, 2009
11. Cancellation of registration.
(1)The Commissioner may, on an application, made to him by the proprietor for cancellation or otherwise on information that the proprietor has,-(a)discontinued his business; or(b)violated any of the provisions of this Act or the rules made thereunder; or(c)not made the payment of the tax, due under this Act; or(d)not filed the return, as required under this Act; or(e)misused his registration,cancel the registration.(2)No registration, otherwise than on an application of the proprietor, shall be cancelled without giving him an opportunity of being heard.
