State Act
Section 11. Cancellation of registration.
The Punjab Tax on Luxuries Act, 2009
This Act was repealed on a date we do not have by the Punjab Goods and Services Tax Act, 2017 (Punjab Act 5 of 2017), s.174(1)(v); it may still apply to matters that began before then.
11. (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.