TMI BlogCancellation of registration Rule 16 & 17X X X X Extracts X X X X X X X X Extracts X X X X ..... ceased to carry on any activity which would entitle him to be registered as a dealer under this Act; (c) an incorporated body is closed down or otherwise ceases to exist; (d) the owner of a proprietorship business dies leaving no successor to carry on the business; (e) in the case of a firm or association of persons, it is dissolved; (f) registered dealer h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ler has ceased to carry on any activity which would entitle him to be registered as a dealer under this Act; (b) an incorporated body is closed down or otherwise ceases to exist; (c) the owner of a proprietorship business dies leaving no successor to carry on business; (d) in the case of a firm or association of persons, it is dissolved; or (e) a registered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egistration which has been cancelled under this section is reinstated as a result of an appeal or other proceeding under this Act, the registration of the dealer shall be restored and he shall be liable to pay tax as if his registration had never been cancelled. (6) If any registered dealer whose registration has been restored under sub-section (5) of this Act satisfies the Commissioner that e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ituted vide DVAT (AMENDMENT) ACT, 2013 (DELHI ACT 01 OF 2013) w.e.f. April 1, 2013 before it was read as (8) The Commissioner shall, at intervals not exceeding three months, publish in the official Gazette such particulars as may be prescribed, of registered dealers whose registration has been cancelled. 2. Omitted vide F.14(6/LA-2015/cons2 law/112-126 - Dated 14-7-2015 , before i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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