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THE HIMACHAL PRADESH VALUE ADDED TAX RULES, 2005.
CHAPTER-II : REGISTRATION, NOMINATION OF HEAD OFFICE AND TAXABLE QUANTUM FOR CERTAIN DEALER

13. Surrender of cancelled certificate of registration.-

Every registered dealer or his legal representative whose certificate of registration has been cancelled, either suo moto by the Appropriate Assessing Authority or on dealer's legal representative's application under clause (b) or under clause (c), of sub-section (6) of section 14 shall surrender his certificate of registration to the Appropriate Assessing Authority for destruction, within 15 days of the date of service of the notice issued in this behalf.