9. Suspension of Registration Certificate

(1) Where a dealer to whom a certificate of registration has been granted and has failed to pay the tax payable or interest payable or penalty payable under this Act; or

(2) Where a dealer to whom a certificate of registration has been granted and has failed to furnish the monthly return as prescribed in rule 14 of this Rule; or

(3) Where a dealer to whom a certificate of registration has been granted and has committed any other offence(s) as specified in sub-section (7) of Section 25.

(4) The Registering Authority may suspend the registration certificate of such dealer.

(5) Where the registration of any dealer has been suspended, such dealer shall be immediately intimated the fact of suspension of registration with a direction, by notice in Form VAT 306, to produce records, documents and evidence as specified in sub-section (7) of Section 25, on such date, time and place as may be mentioned in the said notice.

(6) Where the certificate of registration suspended, is restored in accordance with sub-section (8) of Section 25, the restoration shall take effect from the date mentioned in the order restoring the certificate of registration.

Explanation - Every VAT dealer, whose certificate of registration is suspended, shall surrender forthwith all the unused prescribed Forms, which have been authenticated by the Prescribed Authorities.

(7) Where the certificate of registration suspended, is cancelled in accordance with the provision of sub-section (9) of Section 25, the cancellation shall take effect from the date mentioned in the order of such cancellation.

(8) In all cases, where the certificate of registration is suspended, restored or cancelled, the registering authority, shall display the fact in the office notice board or may publish such facts in Newspaper or by other means.