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The Orissa Value Added Tax Rules, 2005
CHAPTER IV : REGISTRATION OF DEALERS, AMENDMENT AND CANCELLATION OF CERTIFICATE OF REGISTRATION

31. Cancellation of certificate of registration on failure to make payment of the security demanded. –

If a registered dealer fails to make payment of security in terms of the demand notice issued under sub-rule (1) or (2) of rule 24, the registering authority, after giving the dealer a reasonable opportunity of being heard, may order cancellation of registration with effect from a date to be specified in that order.