Section 13(5) in Assam General Sales Tax Act, 1993
(5)A dealer registered under this section may, subject to the provisions of sub-section (4) apply not less than six months before the end of a year to the Assessing Officer for cancellation of such registration to take effect at the end of the year in which the application for such cancellation is made, and the said authority shall, unless the dealer is liable to pay tax under section 8, cancel the registration accordingly.
