THE WEST BENGAL VALUE ADDED TAX RULES, 2005
CHAPTER III : Taxable quantum, registration of dealer, display of signboard, furnishing of information by the dealers, amendment and cancellation of certificate of registration, imposition of penalty for failure to apply for registration or for failure to furnish information, and fine for failure to display the certificate of registration and signboard.

Body 15. Suo motu cancellation of the certificate of registration under section 29.-

Where the appropriate assessing authority is satisfied that the certificate of registration granted to a dealer is to be cancelled under any of the clauses mentioned in sub-section (1) of section 29, he shall provide an opportunity of being heard to such dealer before passing any order of cancellation:

Provided that no order of cancellation of certificate of registration under clause (c) of sub-section (1) of section 29, shall be passed by the appropriate assessing authority, from the date of its validity, without the approval of the Commissioner or the authority as authorised by the Commissioner:

Provided further that no order of cancellation of certificate of registration under clause (a) or clause (b) or clause (d) of sub-section (1) of section 29 shall be passed by the appropriate assessing authority, with retrospective effect, without the approval of the Commissioner or the authority as authorised by the Commissioner.