Section 3G(7) in The Goa Entertainment Tax Act, 1964
(7)Where a registered proprietor or person discontinues, transfers or otherwise disposes of his activity of providing entertainment or where he ceases to be liable to pay tax and he applies in a prescribed form to the Commissioner, then the Commissioner shall, after making such enquiry as may be necessary, cancel the certificate of registration with effect from such date as he may fix in accordance with the rules.
