The Bombay Sales Tax Rules, 1959
Chapter III : Registrations, Authorisations, Recognitions and Permits
R.10. Cancellation of Certificate of Registration :- (1)An application for cancellation of registration under sub-section (6) of section 22 shall be made to the registration authority in Form 3. 2[within thirty days of the date of discontinuance, transfer or disposal of business, 1 [bst1] [or change of place of business to a different local area]
2 [bst2] [Explanation -For the purpose of this rule the expression "local area" shall mean the area for the time being covered by the respective Postal Index Number assigned to such area by the Post and Telegraph authorities].
(2) If the registering authority is satisfied that the application is in order, it shall by order in writing 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 of 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 registration is to be cancelled :
(a) on the ground referred to in clause (a) of sub-section (6) of Sec. 22 the date on which the business has been discontinued or has been transferred or otherwise disposed of 3 [bst3] [or the place of business has been changed to a different local area] shall be the date of cancellation of registration;
(b) on the ground referred to in clause (b) of sub-section (6) of sec. 22 the date for cancellation of the registration shall not be later than the first day of the month next following the date on which the notice is published under sub-rule (2).
(3A) Where the registration of a dealer is to be cancelled under the first proviso to 4 [bst4] [sub-section (6) of Section 22, 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 business 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 such order shall be served on the dealer.
(4) 5 [bst5] [(a)] If the registration of a dealer is cancelled, either on his application or 8 [bst6] [under the first proviso to sub-section (6) of section 22)] 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.
9 [bst7] [(b) If the registration certificate of the dealer is cancelled under sub-clause (ii) of clause (c) of sub-section (8) of section 22, the dealer shall surrender the certificate of registration and the copies thereof, if any, granted to him, to the concerned assessing authority within fifteen days, from the date of receipt by him of the order cancelling the registration.]
5 [bst8] [(5) * * * Deleted w.e.f. 1-4-1994]
R. 10A Revocation of Cancellation and restoration if Registration :- 6 [bst9] [ * * *deleted w.e.f. 1-4-1994]
[bst1] 1. These words were added by the Bombay Sales Tax (Fourth Amendment) Rules, 1997, dated 30-6-1997. (Refer Trade Circular No. 11T of 1997, dated 21-7-1997).
[bst2] 2. Explanation was added by the Bombay Sales Tax (Fourth Amendment) Rules, 1997, dated 30-6-1997. (Refer Trade Circular No. 11T of 1997, dated 21-7-1997).
[bst3] 3. These words were inserted by the Bombay Sales Tax (Fourth Amendment) Rules, 1997, dated 30-6-1997. (Refer Trade Circular No. 11T of 1997, dt. 21-7-1997).
[bst4] 4. These words, "figures and brackets were substituted for the words, brackets & figures "under the proviso to sub-section (6) of sec. 22" by G.N. Dated 10.12.1975.
[bst5] 5. The sub-rule (4) was re-numbered as clause (a) by the Bombay Sales Tax (Third Amendment) Rules, 2004 dated 30th July 2004 w.e.f. 1.7.2004.
[bst6] 8. These words, "figures and brackets were substituted for the words, brackets & figures "under the proviso to sub-section (6) of sec. 22" by G.N. Dated 10.12.1975.
[bst7] 9. The clause "(b)" was added by the Bombay Sales Tax (Third Amendment) Rules, 2004 dated 30th July 2004 w.e.f. 1.7.2004.
[bst8] 5. Sub rule (5) was deleted w.e.f. 1.4.1994 by G.N. STR. 1094/Cr-44/94/Taxation -1 Dt. 20.5.94.
[bst9] 6. Rule 10A was deleted w.e.f. 1.4.1994 by G.N. STR. 1094/Cr-44/Taxation -1Dt. 20.5.94.