Section 16(6) in The Maharashtra Value Added Tax Act, 2002
(6)Where,-(a)any business, in respect of which a certificate of registration has been issued under this section, has been discontinued or otherwise disposed of, or has been transferred [* * *] [The words 'or the place of such business is changed to a different local area' deleted by Maharashtra 32 of 2006, Section 40(a), (w.e.f. 20-6-2006).], or(b)the turnover of sales [***] [Deleted 'or the turnover of purchases' by Maharashtra Act No. 42 of 2017, dated 29.5.2017.] of a registered dealer who has become liable to pay tax under section 3 has during any year,not exceeded the relevant limit specified in sub-section (4) of section 3.then, in the case covered by clause (a), the dealer shall apply in the prescribed manner and within the prescribed time, for cancellation of his registration to the Commissioner, and in the case covered by clause (b), the dealer may apply, in the prescribed manner, for cancellation of his registration to the Commissioner; and thereupon the Commissioner may, after such inquiry as he deems fit and subject to the rules, cancel the registration with effect from such date including any date earlier to the date of the order of cancellation as he considers fit having regard to the circumstances of the case. The registration certificate cancelled under this sub-section shall be returned to the Commissioner within the prescribed time:Provided that, where the Commissioner is satisfied that any business in respect of which a certificate has been issued under this section has been discontinued or disposed of [* * *] [The words 'or the place of such business is changed to a different local area' deleted by Maharashtra 32 of 2006, Section 40(a), (w.e.f. 20-6-2006).], and the dealer has failed to apply under clause (a) as aforesaid for cancellation of registration, the Commissioner may, after giving the dealer a reasonable opportunity of being heard, cancel the registration with effect from such date as he may fix to be the date in accordance with the rules, if any, from which the business has been discontinued or disposed of or changed to a different local area, as the case may be:[Provided further that, where the Commissioner is satisfied that any person who has voluntarily got himself registered has not commenced business within six months from the date of registration, the Commissioner may, after giving the dealer a reasonable opportunity of being heard, cancel the registration certificate with effect from such date as he may fix in accordance with the rules:] [ This proviso was inserted by Maharashtra 25 of 2007, Section 8(2)(a), (w.e.f. 15-8-2007).][Provided also that] [These words were substituted for the words 'provided further that' by Maharashtra 25 of 2007, section 8(2)(b), (w.e.f. 15-8-2007).], the cancellation of a certificate of registration on an application or otherwise shall not affect the liability of the dealer to pay the tax including any penalty, amount forfeited and interest due for any period ending on or before the date of cancellation whether such tax including any penalty, amount forfeited and interest is assessed before the date of cancellation but remains unpaid, or is assessed thereafter.(c)[ who has obtained the registration on or after the 1st April 2018, but has not submitted his current bank account details on the automation system of the Department within the prescribed period.] [Inserted by Maharashtra Act No. 69 of 2018, dated 14.12.2018.]
