31. Power to amend or cancel provisional certificate

(1) The authorised officer may, for good and sufficient reasons, by an order in writing, amend or cancel any certificate issued under rule 27 or renewed under the rule 28 before the expiry of the period of validity.

(2) Notwithstanding anything to the contrary contained in rule 27, rule 28 or sub-rule (1) of this rule, the Commissioner may withdraw to himself any application and exercise all the powers than an authorised officer is empowered to do in the matter of issue, renewal or cancellation of a provisional certificate.