Section 24(4) in The Rajasthan Sales Tax Act, 1994
(4)Where-(a)any business in respect of which a certificate of registration has been granted to a dealer under this Act, is discontinued permanently; or(b)in the case of transfer of business by a dealer, the transferee already holds a certificate of registration under this Act; or(c)a dealer has ceased to be required to be registered and to pay tax under this act; or(d)a dealer has obtained the certificate of registration by mis- representation of facts or by fraud; or(e)a dealer has obtained a certificate of registration against the provisions of this Act;the assessing authority may, after affording such dealer an opportunity of being heard, cancel the certificate of registration prospectively or retrospectively.
