Section 27(6) in The Police Enhanced Penalties Ordinance, 2005
(6)The prescribed authority shall cancel the registration of a dealer 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 ;(b)a dealer has ceased to be liable to pay tax;(c)an incorporated body is closed down or if it otherwise ceases to exist ;(d)the owner of an ownership business dies leaving no successor to carry on business;(e)in case of a firm or association of persons if it is dissolved;(f)a dealer whose registration certificate has been suspended fails to have it restored within the time prescribed ; or(g)a person or dealer is registered by mistake:Provided that in respect of clause (g) any amount of fee or security paid shall be refunded to such person or dealer.
