(1) The designated officer may, on an application made to him, or otherwise, by an order in writing, cancel registration, on -
(a) an information received that a business, in respect of which a registration was granted under sub-section (3) of section 21, has been discontinued; or
(b) an information received that the person has violated any of the provisions of this Act or the rules made there-under; or
(c) non-filing of return or non-payment of due tax under this Act; or
(d) any other sufficient cause including misuse of the registration or cessation of liability to payment of tax under this Act; or
(e) the registration granted under the Central Sales Tax Act, 1956, to a person liable to pay tax by virtue of the provisions of section 7, but who is not otherwise liable to pay tax under section 6, has been cancelled.
(2) Where registration is cancelled under this section without making an application by the person concerned, no order for such cancellation shall be passed by the designated officer, without affording an opportunity of being heard.