Section 11 in Punjab General Sales Tax Rules, 1949
11. Cancellation of registration certificate.
(1)When any dealer who is registered under section 8, desires to apply for cancellation under sub-section (5) he shall send his application to the appropriate Assessing Authority, not less than six months before the end of the year, together with :-(i)a statement of his gross turnover during the immediately preceding two years; and(ii)a statement showing the value of goods imported or manufactured by him during the immediately preceding two years; and(iii)a declaration whether or not he -(a)manufactures or produces any goods for sale; or(b)imported for sale any goods from outside the State.(2)If the appropriate Assessing Authority is satisfied that such dealer is not liable to pay tax under section 4, or that the tax due has been paid, he shall cancel the registration with effect from the last day of the year and atleast three months before the end of the year, he shall forward the name and address of the dealer, together with a description of the goods covered by his certificate of registration, to the Commissioner.
