Section 7(3) in The Goa Tax on Luxuries Rules, 1988
(3)Where registration is to be cancelled on the ground referred to in sub-section (6) of section 9, the date on which the business has been discontinued or has been transferred or otherwise disposed of, shall be the date of effect of cancellation of registration:Provided that, the Commissioner shall after giving the [hotelier or proprietor, as the case may be] [Substituted by the (Sixth Amendment) Rules, 2010.] a reasonable opportunity of being heard, pass an order in writing canceling the certificate of registration with effect from such date as the Commissioner may fix to be a date on which the business has been discontinued or transferred or disposed of, as the case may be.[* * *] [Sub-rule (4) of Rule 7 is omitted by the (Sixth Amendment) Rules, 2010.]
