Section 27(1) in The Gujarat Value Added Tax Act, 2003
(1)Where-(a)any business, in respect of which a certificate of registration has been issued to a dealer under this Act is discontinued;(b)in the case of transfer of whole business by a dealer, the transferee already holds a certificate of registration under this Act;(c)an incorporated body has been wound up or it otherwise ceased to exist;(d)the owner of a proprietorship business dies leaving no successor to carry on the business;(e)in case of a firm or association of persons, it is dissolved; or(ee)[ a dealer changes his place of business situated within the jurisdiction of one authority to a different place falling under the jurisdiction of another authority. [Clause (ee) & explanation was inserted by Gujarat Act, 6 of 2006 Section 15(1)]Explanation: - For the purpose of this clause, the 'authority' means the authority prescribed under sub-section (3) of section 21;](f)a dealer has ceased to be liable to pay tax under this Act-the Commissioner may cancel the certificate of registration of such dealer or the transferror, as the case may be, from such date, as may be specifed by him.
