Section 14(4) in Tripura Value Added Tax Rules, 2005
(4)Cancellation of registration, suspension of registration:-(a)When the Superintendent of Taxes is satisfied that the taxable turnover of sales of any dealer registered under section 19, for three consecutive years, fails to exceed the taxable limit, he shall cancel the registration of the dealer under sub-section (11) of Section 19.Provided that where the Superintendent of Taxes does not cancel the ' certificate of registration on the application of a dealer on or before the last date of the period two years immediately following the three consecutive years during which his taxable turnover of sales failed to exceed the taxable limit, such certificate shall stand cancelled with effect from the first day of the year immediately following the period of two years referred to above.[Provided further that the provisions of clause (a) of this sub-rule shall not be applicable in case of dealers dealing in the items under schedule-VIII.] [Inserted vide the TVAT (First Amendment) Rules, 2011 (w.e.f. 17-08-2011).](b)If the Superintendent of Taxes is satisfied that the dealer is not liable to pay tax under section 3 he shall, on application made by such dealer under sub-rule (1), cancel the registration with effect from the first day of the year following the year referred to in that sub-rule.Provided that where the Superintendent of Taxes does not cancel the certificate of registration on or before the last day of the year during which the application for cancellation of the certificate is made, such certificate shall stand cancelled with effect from the first day of the following year.(c)(i)Where a dealer has failed to pay tax, penalty or interest under the Act or has failed to furnish return referred to in sub-section (1) of section 24, the concerned Superintendent of Taxes shall be competent to suspend certificate of registration of such dealer under sub-section (8) of section 19.(ii)The Superintendent of Taxes before suspending a dealer's certificate of registration shall issue a notice on any date after the expiry of due date of payment of tax, penalty or interest or furnishing of return, referred to in sub-clause (1) giving such dealer an opportunity of being heard.(iii)If the concerned Superintendent of Taxes is satisfied that the default in making payment or furnishing return was made by the dealer without any reasonable cause, such authority shall suspend the certificate of registration of such dealer with immediate effect.(d)Where the certificate of registration of a dealer is suspended under sub-section (8) of section 19 for failure to pay tax, penalty or interest under the Act, the concerned Superintendent of Taxes shall, on an application made by the dealer along with the evidence of payment of such tax, penalty or interest, or furnishing of such return or returns as the case may be, restore such certificate of registration in accordance with the provision of sub-section (9) of that section.(e)(i)Where a dealer has failed to pay tax, penalty or interest under the Act, or has failed to furnish return, the concerned Superintendent of Taxes shall be competent to cancel registration of such dealer under sub-section (6) of section 19.(ii)Where the certificate of registration of a dealer is suspended under sub-section (8) of section 19 for failure to pay tax, penalty or interest under the Act, and continues to be so suspended even after ninety days from the date of such suspension, the concerned Superintendent of Taxes may cancel such certificate of registration after giving the dealer an opportunity of being heard.
