16. Amendment and cancellation of registration certificate
(1) Every registered dealer or his legal representative, as the case may be, shall inform the assessing authority and also to the authority competent to grant registration, about every change or event as referred to in sub–sections (2) and (3), within thirty days of the occurrence of such change or event.
(2) Where any change or event does not alter the basic status of a dealer, such as change in the name of business or place of the business, opening of a new place of business or dropping of old place of business, addition, deletion or modification in the description of goods, acquisition of any business, sale or disposal of the business in part, change in the constitution of the firm without dissolution, the certificate of registration already granted to a dealer shall be amended accordingly from the date of the occurrence of the change or the event.
(3) Where any change or event alters the basic status of a dealer, such as, conversion of a proprietary concern into partnership firm or vice versa, dissolution of an existing firm and creation of new firm, formation of a firm into a company or vice versa, a fresh certificate of registration shall be required to be obtained by the dealer.
(4) Where–
(a) any business in respect of which a certificate of registration has been granted to a dealer under this Act, is discontinued permanently; or
(b) in the case of transfer of business by a dealer, the transferee already holds a certificate of registration under this Act; or
(c) a dealer has ceased to be required to be registered and to pay tax under this Act; or
(d) a dealer has obtained the certificate of registration by misrepresentation of facts or by fraud; or
(e) a dealer has obtained a certificate of registration against the provisions of this Act; or
(f) a dealer has failed to furnish security within the period specified under section 15 and a period of ninety days has elapsed ; or
(g) a dealer issues false or forged VAT "invoices; or"
(h) "a dealer has failed to furnish information, statement or return as required by Commissioner under sub-section (2) of section 91 within the period specified thereunder-"
the assessing authority or the authority competent to grant registration may, after affording such dealer an opportunity of being heard and after recording reasons in writing, cancel the certificate of registration from such date as he may deem appropriate.
(5) If there is any reason which in the opinion of the Commissioner warrants action in the interest of State revenue, the Commissioner may at any time, for reasons to be recorded in writing and after giving the dealer an opportunity of being heard, cancel the certificate of registration held by any dealer from such date as the Commissioner may specify in this behalf.
(6) The cancellation of certificate of registration shall not affect the liability of any person to pay tax due for any period till the date of such cancellation and remained unpaid. |