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[Cites 0, Cited by 0] [Section 5] [Entire Act]

State of Bihar - Subsection

Section 5(2) in Bihar Value Added Tax Rules, 2005

(2)
(a)Every registered dealer to whom sub-section (2) of section 20 applies shall forthwith apply in Form A-II together with his registration certificate to the appropriate authority specified in sub-rule (3) of rule 3, for cancellation of his certificate of registration.
(b)On receipt of such application the authority specified in sub-rule (3) of rule 3 shall, after verification of the particulars furnished therein and without prejudice to the dealer's liability to pay any sum due under the Act or under the earlier law, cancel the registration certificate within thirty days of receipt of such application.