144. Discontinuation of the benefit of remission of tax for contravention of the provisions of the Act and the rules made thereunder

(1) Remission of tax payable by a dealer in accordance with the rules contained in this Part may be discontinued even before the expiry of the eligible period as applicable to him if such dealer contravenes any of the provisions of the Act and the rules laid down in this Part and Part VI.

(2) Where the Deputy Commissioner or the Assistant Commissioner, as the case may be, has in his possession information that the dealer has contravened any provision of section 41 or the rules referred to in sub-rule (1), such Deputy Commissioner or Assistant Commissioner, shall, after giving such dealer a reasonable opportunity of being heard, pass an order for discontinuance of the benefit of remission of tax for reasons to be recorded in writing :

Provided that the benefit of remission of tax shall not be refused for any period prior to the date of such contravention by the dealer unless the order granting the certificate of eligibility or renewal of such certificate is revised otherwise under section 80 or section 81, or reviewed otherwise under section 83, by a competent authority.