Section 10(1) in Uttarakhand Value Added Tax Rules, 2005
(1)It a dealer who has been granted a Registration Certificate in Form II is satisfied that he is no longer liable to such registration, he may apply to the [Assessing Authority or any other officer authorised by the Commissioner] [Substituted for 'The Words Assessing Authority' vide Notification No. 557 /2010 /181 (120)/XXVII(8)/2008, dated 31-12-2010.] within fifteen days of the occurrence of any event requiring the cancellation of a registration certificate, for the cancellation of his certificate. The [Assessing Authority or any other officer authorised by the Commissioner] [Substituted for 'The Words Assessing Authority' vide Notification No. 557 /2010 /181 (120)/XXVII(8)/2008, dated 31-12-2010.] shall, after such enquiry as he may consider necessary, either cancel the certificate or reject the application:Provided that the dealer's application for cancellation of Registration Certificate shall not be rejected without giving the dealer a reasonable opportunity of being heard.
