Section 5 in The Rajasthan Tax on Professions, Trades, Callings and Employments Rules, 2000
5. Cancellation of certificates.
(1)The certificate of registration granted under rule 3 may be cancelled by the prescribed authority after he has satisfied himself that the employer to whom such a certificate was granted has ceased to be an employer.(2)The certificate of enrolment granted under rule 4 may be cancelled by the prescribed authority after he is satisfied that the enrolled person is dead or his liability to pay tax has ceased.
