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    <title>failure to reregistration or ownership transfer in sole proprietorship in case of death of proprietor</title>
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    <description>Under Rajasthan VAT Rule 16 the dealer or successor must apply electronically to amend or obtain branch registration (Forms VAT-05, VAT-06) or to cancel registration where business is discontinued or transferred (Form VAT-06A). The authority must, after enquiry, amend or cancel the registration and applications not disposed within the prescribed period are deemed accepted. Cancellation applications must be accompanied by returns up to the date of the event, and the assessing authority or an authorised officer will assess and cancel the certificate.</description>
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      <description>Under Rajasthan VAT Rule 16 the dealer or successor must apply electronically to amend or obtain branch registration (Forms VAT-05, VAT-06) or to cancel registration where business is discontinued or transferred (Form VAT-06A). The authority must, after enquiry, amend or cancel the registration and applications not disposed within the prescribed period are deemed accepted. Cancellation applications must be accompanied by returns up to the date of the event, and the assessing authority or an authorised officer will assess and cancel the certificate.</description>
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