The Assam Value Added Tax Act, 2003.
CHAPTER - IV : REGISTRATION OF DEALERS, AMENDMENT AND CANCELLATION OF REGISTRATION CERTIFICATES

27. Amendment, suspension and cancellation of certificate of registration.

(1) Any registered dealer, who-

(a) sells or otherwise disposes of his business or any part of his business or effects any change in the ownership of his business or comes to know of any such change or discontinues his business or changes his place of business or opens a new place of business; or

(b) discontinues or changes his warehouse or opens a new warehouse or changes the name or nature of his business or effects any change in the class or classes of goods in which he carries on his business and which is or are specified in his certificate of registration; or

(d) effects any change in the particulars furnished in an application for registration; or

(e) applies for or has an application made against him for insolvency or liquidation,

shall, within the prescribed time and in the prescribed manner, submit an application to the Prescribed Authority together with the certificate of registration for the purpose of having such certificate of registration amended and if any such dealer dies, his legal representative shall, in the like manner, apply for the same.

(2) If a dealer fails without sufficient cause to comply with the provisions of sub-section (1), the Prescribed Authority may after giving the dealer a reasonable opportunity of being heard, direct him to pay, by way of penalty a sum of one hundred rupees per day of default subject to a maximum of rupees five thousand.

(3) The Prescribed Authority may, either on the application of the dealer to whom a certificate of registration has been granted or, where no such application has been made, after due notice to the dealer and after making such enquiry as he may deem fit, amend any such certificate of registration if he is satisfied that by reason of the occurrence of any event specified in sub-section (1) or for any other reason the certificate of registration granted to the dealer is required to be amended.

(4) An amendment of the certificate of registration made under sub-section (3) shall take effect from the date of contingency which necessitates the amendment whether or not information in that behalf is furnished within the time prescribed under sub-section (1):

Provided that where in consequence of a change in the ownership of a business the liability of a dealer to pay tax ceases, the amendment of the certificate of registration shall take effect from the date on which information in respect of such change is furnished.

(5) Any amendment of a certificate of registration under this section shall be without prejudice to any liability for payment of any tax or penalty imposed or imposable or for any liability for prosecution for an offence under this Act.

(6) Notwithstanding anything contained in any other sub-section where a registered dealer,-

(a) effects a change in the name of his business; or

(b) is a firm and there is a change in the constitution of the firm without dissolution thereof; or

(d) is a Hindu Undivided Family and the business of such family is converted into a partnership business with all or any of the co-partners as partners thereof; or

(e) is a firm or a company or a trust or any other set up and change in the management of such firm, company, trust or other set up takes place,

then merely by reason of the circumstances aforesaid, it shall not be necessary for the dealer to apply for a fresh certificate of registration and on information being furnished in the manner required by this section, the certificate of registration shall be amended.

(7) Where,-

(a) any business in respect of which a certificate of registration has been granted to a dealer on an application made by him, has been discontinued; or

(b) there is transfer of business by a dealer and the transferee already holds a certificate of registration under this Act; or

(d) an incorporated body is closed down or if it otherwise has ceased to exist; or

(e) the owner of an ownership business has died leaving no successor to carry on business; or

(f) a firm or association of persons has been dissolved,

the dealer shall apply for cancellation of his registration to the Prescribed Authority, in the prescribed manner and within the time prescribed and surrender the certificate of registration along with the application for cancellation.

(8) On receipt of such application or where no such application has been made, after due notice to the dealer and after making such enquiry as he may deem fit, if the Prescribed Authority is satisfied, he may cancel any such certificate of registration.

(9) The certificate of registration shall be deemed to be inoperative,-

(a) in case of clause (a) or clause (b) of sub-section (7) with effect from the date of discontinuance or transfer of the business as the case may be;

(b) in case of clauses (c), (d), (e) and (f) of sub-section (7) from the date on which the dealer's liability to pay tax has ceased,

notwithstanding the fact that the order of cancellation is passed or that the particulars of the dealer regarding cancellation are published, as required under sub-section (15), in the Official Gazette after the aforesaid date.

(10) If a dealer,-

(a) has failed to file three consecutive returns under this Act, within the time prescribed; or

(b) knowingly furnishes incomplete or incorrect particulars in his returns; or

(d) having issued tax invoices or retail invoices, has failed to account for the said invoices in his books of account; or

(e) holds or accepts or furnishes or causes to be furnished a declaration, which he knows or has reason to believe to be false; or

(f) who has been required to furnish security under the provisions of section 25, but has failed to furnish such security; or

(g) contravenes or has contravened any of the provisions of this Act; or

(h) has been convicted of an offence under this Act; or

(i) discontinues his business and has failed to furnish information regarding such discontinuation; or

(j) without entering into a transaction of sale issues to another dealer tax invoice, retail invoice, bill or cash memorandum with the intention of defrauding the Government of its revenue or with the intention that the Government may be defrauded of its revenue,

the Prescribed Authority may at any time, for reasons to be recorded in writing and after giving the dealer a reasonable opportunity of being heard, cancel his certificate of registration from such date as he may specify.

(11) Every dealer who applies for cancellation of his registration shall surrender with his application the certificate of registration granted to him and every dealer whose registration is cancelled otherwise than on the basis of his application shall surrender the certificate of registration within fourteen days of the date of communication to him of the order of cancellation:

Provided that if a dealer is unable to surrender the certificate of registration on account of loss, destruction or defacement of such certificate, such dealer shall intimate the Prescribed Authority accordingly within seven days from the date of communication of order of cancellation of registration.

(12) If a dealer fails without sufficient cause to comply with the provisions of sub-section (7) or fails to surrender his certificate of registration under sub-section (11), the Prescribed Authority may, by an order in writing and after giving the dealer a reasonable opportunity of being heard, direct that the dealer shall pay, by way of penalty, a sum not exceeding one hundred rupees for every day of default.

(13) When any dealer to whom a certificate of registration is granted, has failed to pay any tax, interest, penalty or any other sum payable under this Act or has failed to furnish return, the certificate of registration of such dealer may be suspended by the Prescribed Authority in the manner as may be prescribed:

Provided that the certificate of registration of a dealer shall not be suspended if he has furnished return or returns within the date prescribed in the notice and has paid tax, penalty or interest payable under this Act within that date or by such date, as the Prescribed Authority may extend upon an application filed by the dealer within 15 days from the date by which he is required to file such return or returns or make payments of tax, interest or penalty, as the case may be.

(14) Suspension of certificate of registration shall be withdrawn and the certificate of registration shall be restored on an application made by the dealer on furnishing evidence of payment of all taxes and on furnishing of overdue return or returns within 45 days from the date of suspension.

(15) If the certificate of registration of a dealer is suspended or cancelled or if the suspension is withdrawn, the information may be made public through publication in the Official Gazette and insertion of notice in newspapers.

(16) The cancellation of a certificate of registration shall not affect the liability of any dealer to pay tax due for any period till the date of such cancellation, that remained unpaid or is assessed after the date of cancellation, notwithstanding that he is not liable to pay tax under this Act after such cancellation of the certificate of registration.