Cancellation of certificate of registration

6.  Cancellation of certificate of registration :-

(1) An application for cancellation of registration under sub-section 8 shall be made to be registering authority in Form III.

(2) If the registering authority is satisfied that the application is in order, and falls within the provisions of sub-section (6) of section 8, it shall by order in writing, after giving the dealer a reasonable opportunity of being heard, cancel the registration with effect from a date fixed in accordance with sub-rule (3) and shall, by a notice placed on the notice board if its office publish the name, address and registration number of the dealer and the date from which the cancellation takes effect. A copy of such order shall be served on the dealer.

(3) Where the registration is to be cancelled,�

(a)        on the ground of discontinuance, transfer or otherwise disposal of the dealer's activity of execution of works contract, the date of cancellation of registration shall be the date on which the activity has been discontinued or transferred or otherwise disposed of;

(b)        on the ground that the turnover either of all purchase or all sales of the registered dealer has during any year not exceeded the limit as specified in section 3 of the Act, the date of cancellation of registration shall not be later than the first day of the month next following the day on which the notice is published under sub-rule (2).

(4) Where a registration of the dealer is to be cancelled under sub-section (7) of section 8, the Commissioner shall, after giving the dealer a reasonable opportunity of being heard, cancel the registration by an order in writing with effect from such date as the Commissioner may fix to be the date on which the activity of execution of works contract has been discontinued or transferred or disposed of, as the case may be and the Commissioner shall by a notice placed on the notice board of his office, publish the name; address and registration number of the dealer and the date from which the cancellation takes effect. A copy of the cancellation order shall be served on the dealer.

(5) if the registration of a dealer is cancelled either on his application or under sub-section (7) of section 8, the dealer shall surrender the certificate of registration and the copies thereof, if any, granted to him, to the registering authority within fifteen days from the date of receipt by him of the order cancelling the registration.