Section 28A in West Bengal Value Added Tax Act, 2003
28A. Cancellation of certificate of enrolment.
(1)A certificate of enrolment granted to a transporter, carrier or transporting agent under sub-section (2) of section 25, shall be cancelled by the Commissioner where he, after giving a reasonable opportunity of being heard, is satisfied that the business of transporting goods of such transporter, carrier or transporting agent, as the case may be, has discontinued or has ceased to exist, and such cancellation shall take effect from the date of such order.(2)The cancellation of the certificate of enrolment may be made on an [application of the transporter, carrier or transporting agent] [Substituted w.e.f. 01.04.2005 by S. 12(13) of WB Act XVIII of 2006 for 'application of the dealer'.] or suo motu on the satisfaction of the appropriate authority.
