11. Cancellation of certificate of registration under section 14(6). -

(1) Every registered dealer making an application for cancellation of certificate of registration shall, besides surrendering the registration certificate and attested copies thereof, if any, to the Appropriate Assessing Authority and also submit alongwith the application the following documents, namely: -

(a) unused statutory forms;

(b) return, if any, due for submission on the date of application;

(c) a statement showing the value of goods imported or manufactured by him during the immediately preceding two years; and

(d) a statement of closing stock;

(2) (a) Every dealer whose registration certificate has been cancelled, shall, within fifteen days of the date of service of the notice given in this behalf, also furnish such other information or document as may be required by the Appropriate Assessing Authority.

(b) In case the dealer fails to surrender unused statutory forms within the stipulated period such forms shall be declared obsolete through a public notice published in the Official Gazette.

(3) The particulars of all certificates of registration cancelled under the Act shall be notified by the Appropriate Assessing Authority in the Official Gazette, as soon as possible.

(4) The Appropriate Assessing Authority shall pass necessary orders of cancellation of certificate of registration within sixty days from the receipt of application and a copy of the order of cancellation shall be issued and served upon the dealer or other person, as the case may be, within fifteen days of the date of order of cancellation of certificate of registration.

(5) Except as provided in rule 12, the cancellation of registration certificate shall take effect from the date of order of cancellation or the date of notification issued, as the case may be in this behalf, by the assessing authority, whichever is later.