Cancellation of registration Rule 16 & 17

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....urity;       (b)  a registered dealer has ceased to carry on any activity which would entitle him to be registered as a dealer under this Act;       (c)  an incorporated body is closed down or otherwise ceases to exist;       (d)  the owner of a proprietorship business dies leaving no successor to ca....

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.... to do so; the Commissioner may, after service of a notice in the prescribed form and after providing the dealer an opportunity of being heard, cancel the registration of the dealer with effect from the date specified by him in the notice. (2)  Where -       (a)  a registered dealer has ceased to carry on any activity which would entitle him to be regist....

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.... meaning assigned to it in clause (11) of section 2 of the Code of Civil Procedure, 1908 (5 of 1908). (3)  On receipt of such application, if the Commissioner is satisfied that the dealer has ceased to be entitled to be registered, he may cancel the registration. (4)  If a registered dealer ceases to be registered, the Commissioner shall cancel the dealer's registration with ef....

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....hree months, host on the departmental website, such particulars as may be prescribed, of registered dealers whose registration has been cancelled.] (9)  The cancellation of registration shall not affect the liability of any person to pay tax due for any period and unpaid as on the date of such cancellation or which is assessed thereafter notwithstanding that he is not otherwise liable to p....