Registration, cancellation and revocation

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....himself with the jurisdictional proper officer in such manner as may be prescribed. (2) The proper officer may, either on his own motion or on an application filed by the registered person, or by his legal heirs in case of death of such person, cancel the registration, in such manner and within such period, as may be prescribed, having regard to the circumstances where,- (a) the busine....

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....ppression of facts. (4) The cancellation of registration under sub-section (2) or sub-section (3) shall not affect the liability of the person to pay cess and other dues under this Act or to discharge any other obligation under this Act or the rules made thereunder, for any period prior to the date of such cancellation, whether or not such cess and other dues are determined before or after the ....