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THE WEST BENGAL VALUE ADDED TAX ACT, 2003
CHAPTER IV : Registration of a dealer, enrolment of a transporter, carrier or transporting agent, demand of security, amendment or cancellation of registration of a dealer or enrolment of a transporter, carrier or transporting agent, information to be furnished by a casual dealer, dealer in certain cases.

Body 28A. Cancellation of certificate of enrolment.

(1) A certificate of enrolment granted to a transporter, carrier or transporting agent under sub-section (1) of section 25, shall be cancelled by the Commissioner where he, after giving a reasonable opportunity of being heard, is satisfied that the business of transporting goods of such transporter, carrier or transporting agent, as the case may be, has discontinued his business or has ceased to exist, or has obtained such certificate on the basis of documents or representations which have subsequently been found to be false, or has failed to comply with any requirement under section 66A, and such cancellation shall take effect from the date of such order.

(2) The cancellation of the certificate of enrolment may be made on an application of the transporter, carrier or transporting agent or suo motu on the satisfaction of the appropriate authority.