Section 14 in Punjab General Sales Tax Rules, 1949
14. Surrender of registration certificate on cancellation.
(1)Every registered dealer whose registration has been cancelled shall surrender his registration certificate to the appropriate Assessing Authority for destruction within 15 days of the date of service of the notice given in this behalf.(2)The Assessing Authority shall make the necessary entry in registers in forms ST V and ST VI in respect of dealers whose registration certificates have been cancelled under section 7 or section 8 of the Act.
