159C. Where, at any time, the Commissioner is satisfied that a person who is registered as a user of a tax computerized system under section 159B-

(a) has failed to comply with any of the conditions imposed by the Commissioner under that section; or

(b) has failed to comply with, or has acted in contravention of, any prescribed requirements; or

(c) has been convicted of an offence under this Act relating to improper access to or interference with a tax computerized system,

 

the Commissioner may cancel the registration of the user.