Amendment status not verified — confirm the current text below against the official source.
In section 29 of the principal Act, in sub-section (1), for clause (c), the of Section 29, following clause shall be substituted, namely "(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 such period may, on sufficient cause being shown, and for reasons to he recorded in writing, be extended,— (a) by the Additional Commissioner or the Joint Commissioner, as the case may be, for a period not exceeding thirty days; (b) by the Commissioner, for a further period not exceeding thirty days, beyond the period specified in clause (a).". ArtindrneiiI