Section 22(2) in Daman and Diu Value Added Tax Regulation, 2005
(2)Where -(a)a registered dealer has ceased to carry on any activity which would entitle him to be registered as a dealer under this Regulation; or(b)an incorporated body has been wound up or otherwise ceases to exist; or(c)the owner of a proprietorship business dies leaving no successor to carry on business; or(d)in the case of a firm or association of persons, it is dissolved; or(e)a registered dealer has ceased to be liable to pay tax under this Regulation,the registered dealer or the dealer's legal representative in case of clause (c) above, shall make an application for cancellation of his certificate of registration to the Commissioner in the manner and within the time as may be prescribed.Explanation. - For the purpose of this sub-section, "legal representative" has the same meaning as assigned to it in clause (11) of section 2 of the Code of Civil Procedure, 1908 (5 of 1908).
