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21.
De-registration.-
(1)
Every registered person who ceases to carry on his business or whose supplies
become exempt from tax, shall apply to the Collector for cancellation of his
registration, and the Collector, after satisfying himself either through an
audit or otherwise that
no tax liability is outstanding against that person, may cancel the registration
of that person from such date as he may specify but not later than four months
from the date of such application or the date all the dues outstanding against
such person are deposited by him, whichever is the later:
Provided that the Collector may,
for reasons to be recorded in writing, extend the aforesaid period by a further
period of two months.
(2)
A registered person whose total taxable turnover of his taxable activity during
the last twelve months remains below the limit specified in section
14, may
apply to the Collector for,-
(a)
Cancellation of his registration; and
(b)
his enrolment as turnover tax payer; and the Collector, if satisfied that the
applicant has ceased to be liable for registration, may cancel the registration
of that person and may enroll him as turnover tax payer from such date as he may
specify:
Provided that if such liability
ceases during the currency of a financial year, the cancellation of registration
and enrolment as turnover tax payer shall take effect from the beginning of next
financial year.
(3) The person making application under sub-section (1) or subsection (2) shall, upon completion of the audit, which may have been initiated upon his application for deregistration, discharge any outstanding liability which may have been raised therein by filing a final return under the provision of section 28.
(4) If a registered person fails to file tax return under section 26 for six consecutive months, the officer of sales tax, not below the rank of an Assistant Collector, may, without prejudice to any action that may be taken under any other provision of this Act, after issuing a notice in writing and after giving an opportunity of being heard to such person, cancel the registration after satisfying himself that no tax liability is outstanding against such person:
Provided further that order suspending registration, enrolment or blacklisting such registered or enrolled person, shall be in writing and copy thereof shall be communicated to the registered or enrolled person, as the case may be, and show cause notice for recovery of evaded amount of tax and de-registration or de-enrollment may be issued within ninety days of completion of inquiry.
(5)
The obligations and liabilities of the person whose registration is cancelled
under sub-section (1), (2) or (4) relating to the period when he conducted
business as a registered person shall not be affected by the fact that his
registration has been cancelled or that he has ceased to be a registered person.
(6)
Any person enrolled under section 3A may apply for de-enrollment and the
provisions of this section shall mutatis mutandis apply.
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