Section 19 in Chhattisgarh Value Added Tax Rules, 2006
19. Submission of Registration Certificate for cancellation.
(1)(a)A dealer, whose Registration Certificate is cancelled by an order of the Registering Authority under sub-rule (2) or sub-rule (3) of Rule 18, shall within seven days from the date of communication to him of such order submit his registration certificate together with certified copies thereof, if any, to the Registering Authority for cancellation.(b)A dealer whose Registration Certificate is deemed to be cancelled under the proviso to sub-rule (5) of Rule 18, shall within seven days from the expiry of the period of six months specified in the said proviso, submit his Registration Certificate together with certified copies thereof, if any, along with an application in Form 13 to the Registering Authority for cancellation.(2)If any such dealer dies before submitting his Registration Certificate under clause (a) or clause (b) of sub-rule (1) his legal representative shall submit the said certificate and the certified copies thereof, if any, to the Registering Authority within the period mentioned in sub-rule (1).Chapter - VI
