Can dealer be a sole-proprietor - Merely because the trade name...

Can dealer be a sole-proprietor - Merely because the trade name been incorporated or inserted in the notice does not mean that the dealer was prevented from contesting the proceedings or the exercise carried out by the commissioner under sub-sections (5) or (6) of section 33 - Eventually, the dealer must be put to notice - Dealer can be sole-proprietor and vice-versa - HC