Where the certificate of registration of a dealer is cancelled under clause (e) or clause (f) of sub-section (1) of section 29, the appropriate authority under the Act shall, on an application made by the dealer along with return and receipted challan showing payment of net tax along with interest payable under section 33 or section 34A, and late fee as referred to in sub-section (2) of section 32, or evidence of payment of tax due or interest due, as the case may be, restore such certificate of registration in accordance with the provision of sub-section (4) of section 29.