Section 4(3) in The Maharashtra Tax on the Entry of Goods into Local Areas Act, 2002
(3)A registered importer may apply, in the prescribed manner, to the assessing authority for the cancellation of his registration and the said authority shall on being satisfied that the applicant has,-(a)ceased to be an importer; or(b)transferred the business in accordance with the provisions of sub-section (4) of section 19 of the Sales Tax Act, or(c)effected changes in the ownership of the said business, or(d)disposed off the business wholly, or(e)discontinued any additional place of business, or(f)shifted the place of business outside the local area, cancel the certificate of registration and such cancellation shall take effect from the first day of the month succeeding the month in which the order of cancellation is passed.
