Section 29(1) in West Bengal Value Added Tax Act, 2003
(1)A certificate of registration granted to a dealer [under sub-section (2) or sub-section (2A) ] [Substituted w.e.f. 01.08.2006 by S. 12(14) (a) (i) of WB Act XVIII of 2006 for 'under subsection(2) '.] of section 24, shall be cancelled by the appropriate authority where such authority, after giving a reasonable opportunity to such dealer of being heard, is satisfied that -(a)the dealer has ceased to carry on business or has ceased to exist at his case of business; or(b)the dealer has ceased to be liable to pay tax under sub-section (8) of section 10, section 11, [sub-section (8) of section 14; or] [Substituted by S.6(8) (a) of WB Act XIII of 2005 w.e.f. 01.4.2005 for 'sub-section (8) of section 14 '.](c)[ the dealer has obtained the certificate of registration on the basis of documents or representations, which have subsequently been found false or incorrect by {such appropriate authority; or}] [Inserted by S.6(8) (b) of WB Act XIII of 2005 w.e.f. 01.4.2005.](d)[ the dealer has issued tax invoice to another dealer without entering into a transaction of sale, whether in full or in part, or has issued tax invoice showing tax for an amount in excess of the amount involved in a transaction of sale but has not deposited the tax in full, or has issued tax invoice in contravention of the provisions of section 64; or] [Inserted clauses (d) , (e) and (f) w.e.f. 01.08.2006 by S. 12(14) (a) (iii) of WB Act XVIII of 2006.](e)the dealer has defaulted in furnishing any return under section 32 together with receipted challan showing payment of net tax and interest payable, if any, according to such return within the prescribed date or the time as extended by the Commissioner; or(f)the dealer has failed to pay the net tax or interest payable or tax due or interest due under this Act.]
