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    <title>Revocation of cancellation of registration</title>
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    <description>A taxable person whose registration is cancelled may apply for revocation of cancellation within thirty days from receipt of the cancellation order. If sufficient grounds exist, the proper officer shall revoke the cancellation within thirty days of receiving the application and inform the applicant accordingly. If the officer is not satisfied, a reasonable opportunity of being heard must be provided, and after considering any representation, the officer may revoke the cancellation or reject the application.</description>
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      <description>A taxable person whose registration is cancelled may apply for revocation of cancellation within thirty days from receipt of the cancellation order. If sufficient grounds exist, the proper officer shall revoke the cancellation within thirty days of receiving the application and inform the applicant accordingly. If the officer is not satisfied, a reasonable opportunity of being heard must be provided, and after considering any representation, the officer may revoke the cancellation or reject the application.</description>
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