Section 18(1) in Uttaranchal Value Added Tax Act, 2005
(1)A certificate of registration granted under Section 15 or under Section 16 to a dealer, may be cancelled by the Assessing Authority, either on the application of the dealer or on its own motion, where the Assessing Authority is satisfied that-(a)any business in respect of which a certificate of registration has been granted to a dealer under this Act has been discontinued: or(b)in the case of transfer of business by a dealer where the transferee already holds a certificate of registration under this Act; or(c)an incorporated body is closed down or if it otherwise ceases to exist; or(d)the owner of a proprietorship business dies leaving no successor to carry on business; or(e)in case of a firm or association of persons if it is dissolved; or(f)a dealer has ceased to be liable to pay tax under this Act or has ceased to be subject to registration; or(g)a dealer has failed to pay any tax (including any penalty or interest) due from him under the provisions of this Act within three months of the due date; or(h)a dealer having issued any Sale invoice to any person regarding sales of goods, has deliberately failed to account for the said invoice in his books of account; or(i)a dealer holds or accepts or furnishes or causes to be furnished a declaration form, which he knows or has reason to believe to be false; or(j)a dealer who has been required to furnish security under the provisions of Section 20 but has failed to furnish such security; or(k)a dealer to whom registration certificate was granted has misused it; or(l)a dealer to whom registration was granted has permitted some other person to carry on business in the name of the dealer; or(m)a dealer has transferred any prescribed form of declaration or a certificate under this Act obtained by him, to any other person or a dealer except for lawful purposes; or(n)a dealer has been registered by mistake; or(o)there is any other reason which in the opinion of the Assessing Authority warrants such action, the Assessing Authority may at any time, for reasons to be recorded in writing and after giving the dealer an opportunity of being heard, cancel the certificate of registration held by any dealer from such date as the Assessing Authority may specify in this behalf.
