Section 7(7) in The Delhi Sales Tax on Right to Use Goods Act, 2002
(7)Where the Commissioner is satisfied that any registered dealer has discontinued sale and has failed to apply under sub-section (6) for the cancellation of his registration certificate, the Commissioner may, after giving the dealer a reasonable opportunity of being heard, cancel the registration with effect from such date as he may fix to be the date from which the registered dealer has discontinued sale:Provided that the cancellation of certificate of registration on an application of the dealer or otherwise shall not affect the liability of the dealer to pay tax (including any interest or penalty) due from him for any period upto the date of cancellation whether such tax (including any interest and penalty) is assessed before or after the date of the cancellation.
