Amendment status not verified — confirm the current text below against the official source.
Cancellation 1[or suspension] of registration. ––(1)The proper officer may, either on his own motion or on an application filed by the registered person or by his legal heirs, in case of death of such person, cancel the registration, in such manner and within such period as may be prescribed, having regard to the circumstances where, –– (a) the business has been discontinued, transferred fully for any reason including death of the proprietor, amalgamated with other legal entity, demerged or otherwise disposed of ; or (b) there is any change in the constitution of the business ; or 2[(c) the taxable person is no longer liable to be registered under section 22 or section 24 or intends to opt out of the registration voluntarily made under sub-section (3) of section 25 : Provided that during pendency of the proceedings relating to cancellation of registration filed by the registered person, the registration may be suspended for such period and in such manner as may be prescribed.] (2)The proper officer may cancel the registration of a person from such date, including any retrospective date, as he may deem fit, where, ––