Section 14(2) in Haryana Value Added Tax Rules, 2003
(2)Where a dealer who has closed down his business, fails to make an application to the appropriate assessing authority for cancellation of his certificate of registration or fails to surrender his certificate of registration along with the unused and used declaration forms obtained or got authenticated by him under the Act, the assessing authority shall, after giving such dealer a reasonable opportunity of being heard, cancel the certificate of registration issued to him from the date he is issued with a notice for cancellation of the same, or where he intimates the date of closure of his business, from such date.
