Section 22(2) in The Delhi Value Added Tax Act, 2004
(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 Act;(b)an incorporated body is closed down or otherwise ceases to exist;(c)the owner of a proprietorship business dies leaving no successor to carry on business;(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 Act, the registered dealer or the dealer's legal representative in case of clause (c) above, shall apply for cancellation of his registration to the Commissioner in the manner and within the time prescribed.Explanation : For the purpose of this sub-section, "legal representative" has the meaning assigned to it in clause (11) of section 2 of the Code of Civil Procedure, 1908 (5 of 1908).
