32. Suspension of certificate of registration. –

(1) Where a dealer commits one or more of the offences as specified under sub-section (1) of section 30, the registering authority may suspend the registration of such dealer.

(2) Where the registration of any dealer has been suspended, such dealer shall be immediately intimated the fact of suspension of registration with a direction, by notice in Form VAT-110, to produce records, documents and evidence as specified in sub-section (2) of section 30, on such date, time and place as may be mentioned in the said notice.

(3) Where the certificate of registration suspended, is restored in accordance with sub-section (3) of section 30, the restoration shall take effect from the date of order restoring the certificate of registration.

(4) Where the certificate of registration suspended is cancelled in accordance with the provision of sub-section (5) of section 31, the cancellation shall take effect from the date of order of such cancellation.

(5) In all cases, where the certificate of registration is suspended, restored or cancelled, the registering authority shall display the fact in the office notice board, publish such fact in the Commercial Tax Gazette and the official website of the Commissioner of Commercial Taxes, Orissa.