Section 14(1) in Haryana Value Added Tax Rules, 2003
(1)Where a dealer who has closed down his business or whose gross turnover has not exceeded the taxable quantum for the last three consecutive years, makes an application to the appropriate assessing authority for cancellation of his certificate of registration and surrenders the same along with the unused and used declaration forms obtained or got authenticated by him under the Act, the assessing authority shall, if satisfied after making such enquiry as he may consider necessary that the information furnished to him is correct and that the certificate of registration and the declarations required to be surrendered have been surrendered, cancel the certificate of registration and such cancellation shall take effect, in case of closure of the business, from the date of closure, otherwise, from the date of the receipt of the application for cancellation by the assessing authority.
