30. Cancellation of certificate of registration. –

(1) Where a registered dealer –

(a) discontinues his business or transfers his business to a dealer, registered under the Act; or

(b) being an incorporated body ceases to exist; or

(c) being a proprietorship concern, the proprietor dies leaving no successor; or

(d) being a firm or association of persons is dissolved; or

(e) ceases to be liable to pay tax under the Act,

he shall make an application together with the registration certificate issued for cancellation thereof to the registering authority of the circle or range, as the case may be, within a period of fourteen days from the date of occurrence of such event.

Explanation. – The expression "ceases to be liable to pay tax under the Act" as referred to in clause (e) shall be construed in accordance with the provisions of sub- section (2) of section 10.

(2) Where the registering authority, after conducting or causing to be conducted such enquires, as he deems necessary, is satisfied that the business has been discontinued or closed as a result of the occurrence of any of the events specified in sub-rule (1), he shall, by an order in writing, cancel the certificate of registration with effect from the date specified in that order.

(3) In the event of death of a dealer being the proprietor of the business registered under the Act, the legal heir shall, within fourteen days from the date of death, inform in writing, the registering authority of the circle or range, as the case may be, the date of his death and produce before such authority such evidence, as may be required, and the registering authority either on receipt of such application, or otherwise, cancel the certificate of registration immediately by an order in writing from the date specified in that order.