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14.
Cancellation of registration certificate. section 11(7).
(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 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.
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