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Cancellation of registration (Section 22)

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..... es where a registered dealer has ceased to carry on any activity which would entitle him to be registered as a dealer under the Act, from the date of cessation of the activity b) in cases where an incorporated body is closed down or otherwise ceases to exist, from the date of closure or cessation of existence. c) in cases where the owner of a proprietorship business dies .....

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..... roposes to cancel the registration of a dealer under sub-section (1) of section 22, the Commissioner shall serve upon the person a notice in Form DVAT-10 in the manner prescribed in rule 62. (5) 3 [***] (6) In case of cancellation of registration, the Commissioner shall specify in a notice in Form DVAT-11 the date from which the cancellation of the registration takes effect. Upo .....

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..... ion the original certificate of registration and all certified copies thereof. 3. Omitted vide F.3(12)/Fin(Rev-I)/2015-2016/dsvi/650 before it was read as, (5) Every registered dealer whose registration is cancelled under sub-section (1) of section 22 shall deliver to the Commissioner the certificate of registration by the date stated 1 [in Form DVAT-11]. Provided that wh .....

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