Section 18(5) in Chhattisgarh Value Added Tax Rules, 2006
(5)Where an application has been made by the dealer under sub-rule (2) for the cancellation of his Registration Certificate on the ground mentioned in clause (b) or clause (c) of sub-section (10) of Section 16 and no orders are passed and communicated to the dealer within a period of six months from the date of receipt of such application, it shall be deemed that his Registration Certificate is cancelled with effect from the date immediately following the date of expiry of a period of six months from the date of receipt of such application and thereupon such dealer shall send an intimation in Form 13 to that effect to the Registering Authority.
