Section 16(2)(d) in Tripura Value Added Tax Rules, 2005
(d)Information to be furnished with respect to discontinuation of his business :-(i)where a dealer registered under the Act discontinue his business, he shall make an application within fourteen days of such discontinuation together with certificate of registration for the cancellation thereof to the concerned Superintendent of Taxes.(ii)If the concerned Superintendent of Taxes, after making such enquiry, as he deems fit, is satisfied that the business has been discontinued, he shall, by an order in writing cancel the certificate of registration.