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Sales Tax Act, 1990
Chapter- III REGISTRATION (14-21A)
21[(5) Notwithstanding anything contained in this Act, the Chief Commissioner may, either of his own motion or on application made by the registered person call for and examine the record of proceedings and the order of suspension and blacklisting under sub-section (2) and after making such inquiry as is necessary, may modify the such order as he may deems fit: Provided that no order under this sub-section shall be passed unless an opportunity of being heard has been provided to the registered person.] |