76. Under what circumstances physical verification of business premises is may be carried out after grant of registration certifcate?

77. Where proper officer has…………………… that the registration of a person is liable to be cancelled he shall issue a notice to such person in FORM ………… requiring him to show cause within a period of ……… ….. days from the date of the service of such notice, as to why his registration shall not be cancelled ?

78. Proper officer shall issue an order for cancellation in FORM………… ….. , within a period of ………….. days from the date of application submitted and cancel the registration with effect from a date……………….. and notify the taxable person