Section 19(6) in Tripura 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 Commissioner may cancel the registration of such dealer.
