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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Cancellation of registration: show-cause notice triggers potential revocation and obligation to pay arrears if not satisfactorily replied.</h1> Cancellation is initiated by a proper officer issuing a show-cause notice in the prescribed form requiring a response within the stipulated period. If the person is no longer liable to be registered or is liable to cancellation, the officer shall issue a cancellation order in the prescribed form, determine the effective date, and direct payment of arrears of tax, interest or penalty. A satisfactory reply will lead the officer to drop proceedings and pass an order in the prescribed form. The same procedure applies to legal heirs of a deceased proprietor.

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