19. Cancellation & Amendment of Registration
(1)
Any VAT dealer or TOT dealer registered under Section 17 of the Act shall apply
for cancellation or amendment of registration, in such circumstances as may be
prescribed.
(2)
The authority prescribed may, for good and sufficient reasons cancel, modify or
amend any certificate of registration issued by him:
provided
that no order shall be passed under this sub-section without giving the dealer a
reasonable opportunity of being heard.