Section 31(8) in Meghalaya Value Added Tax Act, 2003
(8)When-(a)Any business in respect of which a certificate of registration has been granted to a dealer on an application made, has been discontinued, or(b)A dealer has ceased to be liable to pay tax under Section 3; or(c)An incorporated body is closed down or it otherwise ceased to exist; or(d)The owner of an ownership business dies leaving no successor to carry on business; or(e)In case of a firm or association of person, if it is dissolved; or(f)A person or dealer is registered by mistake; or(g)A dealer fails to furnish return and pay tax and interest according to such return or returns within the time extended by the Commissioner upon an application field for such purpose under sub-section (4) of this Section 35;The prescribed authority shall cancel the registration of such dealer. The cancellation of registration will take effect from the end of the period in which it is cancelled unless it is to take effect from a different date as ordered by the prescribed authority.
