Section 23(2) in Arunachal Pradesh Goods Tax Act, 2005
(2)Mandatory cancellation: Where -(a)a registered dealer has ceased to Carry on any activity which would entitle him to be registered as a dealer under this Act;(b)an incorporated body is closed down or otherwise ceases to exist;(c)the owner of a proprietorship business dies leaving no successor to carry on business;(d)in case of a firm or association of persons, it is dissolved; or (e) registered dealer has ceased to be liable to pay" tax under this Act; the registered dealer shall apply for cancellation of his registration to the Commissioner in the manner and within the time prescribed.
