Section 7 in The Bihar Entertainments Tax Rules, 1984
7. Cancellation of certificate of registration.
(1)If a proprietor of an entertainment discontinues such business or changes the place of entertainment he shall, within seven days of such discontinuance or change of place of entertainment, submit to the authority prescribed in rule 3, an application for cancellation of certificate of registration granted under rule 5, which shall be in Form III.(2)Where the authority prescribed in sub-rule (1), receives, an application for the cancellation of certificate of registration under sub-rule (1) from a proprietor or his authorised agent or is otherwise satisfied that the registration certificate of any proprietor should be cancelled, he shall, after making such enquiry as he deems necessary, cancel the certificate of registration of the proprietor from the date specified by him on this behalf.(3)Where the authority prescribed in sub-rule (1), is satisfied that any proprietor has wilfully contravened the provisions of section 5 of the Act or failed to comply with the orders issued under the provisions of section 13A or failed to pay the amount of security required under rule or failed to pay the amount of compounded tax under rule 19 or failed to pay advance tax required under rule 26, the aforesaid authority, after giving an opportunity to such proprietor, of being heard, may cancel the certificate of registration granted to the proprietor from the date specified by him on this behalf.
