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Section 29

The West Bengal Finance Act, 2005State Act of West Bengal · Act 4 of 2005

(1) A certificate of registration granted to a dealer certificate of registration. under sub-section (2) of section 24, shall be cancelled by the appropriate authority where such authority, after giving a reasonable opportunity to such dealer of being heard, is satisfied that—

(a) the dealer has ceased to carry on business or has ceased to exist at his place of business; or

(b) the dealer has ceased to be liable to pay tax under sub-section

(8) of section 10, section 11, sub-section (8) of section 14.

(2) The cancellation of registration may be made on an application of the dealer or suo /nom on the satisfaction of the appropriate authority.

(3) The cancellation of registration shall take effect from the date of order for such cancellation.

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Where this provision sits

ActThe West Bengal Finance Act, 2005
Section29
JurisdictionState of West Bengal
StatusIn force as published by the source

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