De-registration, blacklisting, and suspension of registration are dealt with under section ___ of the Sales Tax Act.

A. 31

B. 32

C. 21

D. 22


Section 21 De-registration, blacklisting and suspension of registration.—

(1) The Board or any officer, authorized in this behalf, may subject to the rules, de-register a registered person or such class of registered persons not required to be registered under this Act.

(2) Notwithstanding anything contained in this Act, in cases where the Collector is satisfied that a registered person is found to have issued fake invoices or has otherwise committed tax fraud, he may blacklist such person or suspend his registration in accordance with such procedure as the Board may, by notification in the official Gazette, prescribe. 

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