Factory machine registration required; cancellation and revocation rules govern continued cess liability and revocation applications. Every taxable person controlling a machine or process in a factory must register with the jurisdictional proper officer. The proper officer may cancel registration on application or on his own motion for business discontinuance, transfer, change in constitution, or cessation of liability. The officer may also cancel after hearing for contravention of specified provisions, failure to furnish returns for six consecutive months, or registration obtained by fraud, wilful misstatement or suppression. Cancellation does not affect liability to pay cess or other dues for any period prior to cancellation, and revocation of cancellation may be applied for within thirty days.