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    <title>Whether Cancellation of Registration Certificate is permissible?</title>
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    <description>Cancellation of registration may be effected by the Proper Officer on his own motion or on an application filed in the prescribed manner by the registered taxable person or by legal heirs in case of death, subject to the prescribed procedure and period.</description>
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      <description>Cancellation of registration may be effected by the Proper Officer on his own motion or on an application filed in the prescribed manner by the registered taxable person or by legal heirs in case of death, subject to the prescribed procedure and period.</description>
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