(1)Where-(a)Any business in respect of which a certificate of registration has been granted to a dealer under this Act is discontinued ; 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)An incorporated body is closed down or otherwise ceases to exist; or(d)The owner of a proprietorship business dies leaving no successor, 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,the registering authority may, by order, cancel the certificate of registration of such dealer or the transfer dealer, as the case may be, from such date as may be specified in that order.
