Section 24(6) in Manipur Value Added Tax Act, 2004
(6)When-(a)any business in respect of which a certificate of registration has been granted to a dealer on an application made, has been discontinued; or(b)a dealer has ceased to be liable to pay tax; or(c)an incorporated body is closed down or if it otherwise ceases to exist; or(d)the owner of an ownership business dies leaving no successor to carry on business; or(e)in case of a firm or association of persons if it is dissolved; or(f)a person or dealer is registered by mistake; or(g)a dealer fails to furnish return and pay tax and interest according to such return or returns within the time extended;the prescribed authority shall cancel the registration of such dealer.
