Section 16(4) in The Rajasthan Value Added Tax Act, 2003
(4)Where-(a)any business in respect of which a certificate of registration has been granted to a dealer under this Act, is discontinued permanently; or(aa)[ a dealer has discontinued business at his principal place of business; or] [Inserted by Rajasthan Finance Act, 2014 (Act No. 14 of 2014), dated 31.7.2014.](b)in the case of transfer of business by a dealer, the transferee already holds a certificate of registration under this Act; or(c)a dealer has ceased to be required to be registered and to pay tax under this Act; or(d)a dealer has obtained the certificate of registration by misrepresentation of facts or by fraud; or(e)a dealer has obtained a certificate of registration against the provisions of this Act; or(f)a dealer has failed to furnish security within the period specified under section 15 and a period of ninety days has elapsed; or(g)a dealer issues false or forged VAT invoices,the assessing authority or the authority competent to grant registration may, after affording such dealer an opportunity of being heard and after recording reasons in writing, cancel the certificate of registration from such date as he may deem appropriate.
