(1) If an Assesse of an entertainment discontinues such business or changes the place of entertainment he shall, within seven days of such discontinuance or change of place of entertainment, submit an application for cancellation of certificate of >kj[k.M xtV ¼vlk/kkj.k½] 'kfuokj 13 tqykbZ] 2013 27 registration granted under sub-rule (1)(e) and sub-rule (2)(d) of rule 3, which shall be in Form JENT-104 to the registering authority.
(2) Where the registering authority receives, an application for the cancellation of certificate of registration under sub-rule (1) from an Assessee/Proprietor or his authorised agent or otherwise, is satisfied that the registration certificate of any Assessee/Proprietor should be cancelled, he shall, after making such enquiry as he deems necessary, cancel the certificate of registration of the Assesse with effect from the date specified by him or on this behalf.
(3) Where the registering authority prescribed in sub-rule (1), is satisfied that any Assesse has willfully contravened the provisions of section 5 of the Act or failed to comply with the orders issued under the provisions of section 13 or failed to pay the amount of security required under rule 4 or failed to pay the amount of compounded tax under rule 19 or failed to pay advance tax required under rule 28, after giving the Assessee/Proprietor and opportunity of being heard, may cancel the certificate of registration granted to the Assessee/Proprietor from the date specified by him on this behalf.
Hours of Entertainment and Tickets for Admission