Section 16(3) in The Rajasthan Value Added Tax Rules, 2006
(3)[ Where the business of a dealer is discontinued permanently, or the business of a dealer is transferred and the transferee already holds the certificate of registration, or the dealer ceases to be required to be registered under the Act, the dealer shall submit an application electronically through the official web-site of the Department in the manner provided therein in Form VAT-06A along with the return up to the date of occurrence of such event as prescribed in Section 21 of the Act, within thirty days of the occurrence.' of such event to his assessing authority or any officer authorised by the Commissioner in this behalf for cancellation of the certificate of registration. The assessing authority or any officer authorised by the Commissioner shall assess the dealer within thirty days of the receipt of such application and shall cancel his certificate of registration.] [Substituted by Notification No. S.O. 31, dated 14.7.2014 (w.e.f. 31.3.2006).]
