Cancellation of registration (Section 22)

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..... aler 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 leaving no successor to carry on the business, fro .....

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..... 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. Upon cancellation of registration, the dealer shall be required to comply with the requirements specified by the Commissioner either in the .....

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..... gistration 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 where a dealer has made an objection to the Commissioner under section 74 against the cancellation of the registration, the dealer may retain the certificate of registration pending resolution of the objection. - - sta .....

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