Section 11(2) in Punjab General Sales Tax Rules, 1949
(2)If the appropriate Assessing Authority is satisfied that such dealer is not liable to pay tax under section 4, or that the tax due has been paid, he shall cancel the registration with effect from the last day of the year and atleast three months before the end of the year, he shall forward the name and address of the dealer, together with a description of the goods covered by his certificate of registration, to the Commissioner.
