Section 6
Cancellation of registration certificate.
The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962
About this Act
An Act to consolidate and amend the law relating to the levy of a tax on sales of motor spirit and lubricants in the Union territory of Manipur.
(1) The Commissioner may cancel any certificate of
registration granted to a dealer, if--
(a) he has ceased to carry on business; or
(b) any tax payable under section 3 is not duly paid by him; or
(c) there is any breach of any of the provisions of this Act, the rules made thereunder or the conditions subject to which the registration certificate has been granted; or
(d) he has been convicted under the provisions of this Act:
Provided, that no order shall be passed--
(i) under clause (a) unless the dealer was served with a notice, or
(ii) under clause (b), clause (c) or clause (d), unless the dealer was given a reasonable opportunity of being heard:
Provided further, that such cancellation shall not absolve the dealer from his liability to pay tax and other dues under this Act, nor bar other action as may be taken against him under this Act.
(2) The dealer shall not be entitled to any compensation for any loss or damage directly or indirectly suffered by him by reason of cancellation of the certificate under sub-section (1).
(a) he has ceased to carry on business; or
(b) any tax payable under section 3 is not duly paid by him; or
(c) there is any breach of any of the provisions of this Act, the rules made thereunder or the conditions subject to which the registration certificate has been granted; or
(d) he has been convicted under the provisions of this Act:
Provided, that no order shall be passed--
(i) under clause (a) unless the dealer was served with a notice, or
(ii) under clause (b), clause (c) or clause (d), unless the dealer was given a reasonable opportunity of being heard:
Provided further, that such cancellation shall not absolve the dealer from his liability to pay tax and other dues under this Act, nor bar other action as may be taken against him under this Act.
(2) The dealer shall not be entitled to any compensation for any loss or damage directly or indirectly suffered by him by reason of cancellation of the certificate under sub-section (1).