30. Suspension of registration certificate. Omitted w.e.f. 01-10-2015

(1) If a dealer -

(a) fails to file the returns under this Act within the time prescribed ; or

(b) knowingly furnishes incomplete or incorrect particulars in his returns ; or

(c) fails to pay any tax including penalty or interest, if any, due from him under the provisions of this Act ; or

(d) having issued tax or retail invoices, fails to account for the said invoices in his books of account ; or

(e) holds, accepts or furnishes or causes to be furnished, a way bill which he knows or has reason to believe to be false ; or

(f) is found to have no business at the place declared in the application for registration as his place of business; or

(g) contravenes any of the provisions of this Act ; or

(h) discontinues his business and fails to furnish information regarding such discontinuation,

or if there is any other reason for apprehension of evasion of tax or any attempt to evade tax, which, in the opinion of the registering authority, is good and sufficient, the registering authority may, at any time, for reasons to be recorded in writing, suspend the certificate of registration of such dealer, by notification, in the manner prescribed.

(2) Where a certificate of registration is suspended under sub-section (1), the registering authority shall issue a notice to the dealer concerned requiring him to appear in person or through authorised representative and produce records, documents and evidence on the date and time specified therein, which in no case shall be later than thirty days from the date of such suspension, relying on which he intends to rebut such suspension.

(3) The certificate of registration suspended under sub-section (1) may be restored on an application made by the dealer alongwith evidence, to the satisfaction of the registering authority, of payment of taxes due and submission of returns or the evidence to the effect that the grounds on which the certificate of registration has been so suspended is erroneous or not applicable, as the case may be.

(4) Where the certificate of registration of a dealer is suspended or is restored after such suspension, the information shall be widely publicised through publication in the Commercial Tax Gazette and in any other manner as may be prescribed.