(1) Where a dealer who has closed down his business or whose gross turnover has not exceeded the taxable quantum for the last three consecutive years, makes an application to the appropriate assessing authority for cancellation of his certificate of registration and surrenders the same along with the unused and used declaration forms obtained or got authenticated by him under the Act, the assessing authority shall, if satisfied after making such enquiry as he may consider necessary that the information furnished to him is correct and that the certificate of registration and the Voluntary registration.
section 11.
Procedure for amendment. in registration certificate.
section 13.
Cancellation of registration certificate.
section 11(7).
8 declarations required to be surrendered have been surrendered, cancel the certificate of registration and such cancellation shall take effect, in case of closure of the business, from the date of closure, otherwise, from the date of the receipt of the application for cancellation by the assessing authority.
(2) Where a dealer who has closed down his business, fails to make an application to the appropriate assessing authority for cancellation of his certificate of registration or fails to surrender his certificate of registration along with the unused and used declaration forms obtained or got authenticated by him under the Act, the assessing authority shall, after giving such dealer a reasonable opportunity of being heard, cancel the certificate of registration issued to him from the date he is issued with a notice for cancellation of the same, or where he intimates the date of closure of his business, from such date.
(3) An order of cancellation of certificate of registration of a dealer under sub-section (7) of section 11 shall be passed by a Deputy Excise and Taxation Commissioner who is incharge of a district and the cancellation shall take effect from the date of the order of the cancellation.
(4) Every certificate of registration cancelled under sub-rule (2) or sub-rule (3) shall, along with unused declaration forms, be surrendered by the dealer to the assessing authority immediately on receipt of the order of the cancellation.
(5) The assessing authority shall make necessary entries in the register in Form VAT-G2 in respect of a dealer whose registration certificate has been cancelled under the Act. The information relating to cancellation of a certificate of registration shall be uploaded on the website www.haryanatax.com every month.
CHAPTER IV.
Declaration of Head Office by Dealers, Submission of Returns, Assessment and Reassessment of Tax and Imposition of Penalty