Amendment status not verified — confirm the current text below against the official source.
(1) Where- (a) any business, in respect of which a certificate of registration has been issued to a dealer under this Act is discontinued; (b) in the case of transfer of whole business by a dealer, the transferee already holds a certificate of registration under this Act; (c) an incorporated body has been wound up or it otherwise ceases to exist; (d) the owner of a proprietorship business dies leaving no successor to carry on the business; (e) in case of a firm or association of persons, it is dissolved; or 71[(ee) a dealer changes his place of business situated within the jurisdiction of one authority to a different place falling under the jurisdiction of another authority. Explanation .-- For the purposes of this clause, the "authority" means the authority prescribed under sub-section (3) of section 21;] (f) a dealer has ceased to be liable to pay tax under this Act,- the Commissioner may cancel the certificate of registration of such dealer or the transferor, as the case may be, from such date, as may be specified by him. (2) A registered dealer, whose certificate of registration is liable to be cancelled under sub-section (1), may apply for cancellation of his registration to the prescribed authority, in the manner and within the time prescribed. (3) On receipt of such application from the dealer, if the registering authority is satisfied that the dealer fulfils the conditions specified in sub- section (1), he shall cancel the registration of such dealer. (4) The certificate of registration shall be deemed to be inoperative- (a) in case of clause (a) or (b) of sub-section (1), with effect from the date of discontinuance or, as the case may be, transfer of the business; (b) in case of clauses (c), (d), (e), or (f) of sub-section (1), from the date on which the dealer's liability to pay tax has ceased, notwithstanding the fact that the order of cancellation is passed or not or that the particulars of the dealer regarding cancellation are published as required under sub-section (11), or not. (5) If a dealer – (a) has failed to file three consecutive returns 72[* * * *] under this Act; (b) knowingly furnishes incomplete or incorrect particulars in his returns; 73[with a view to evade tax;] (c) has failed 74[to pay the tax due for three consecutive tax periods] from him under the provisions of this Act;