Section 12(2) in Chhattisgarh Value Added Tax Rules, 2006
(2)after the issue of the Registration Certificate, the Registering Authority shall, with a view to verify the correctness of the particulars given in the application, call for the applicant's accounts and require him to produce evidence and documents in support of the particulars given in the application. On verification of the accounts and the documents furnished to him if the Registering Authority is satisfied about the correctness of the particulars given in the application are incorrect, it shall reject the application and cancel the Registration Certificate in accordance with the provision of clause (c) of sub-section (4) of Section 16.
