Section 5 in Gujarat Sales Tax (Second Amendment) Act, 1976
5. Amendment of section 30.- In section 30 of the principal Act,-
(a)for sub-section (2), the following sub-section shall be substituted, namely:-"(2) The provisions of sub-section (4) and clause (a) of sub-section (7) of section 29 shall apply in respect of the amendment or cancellation of the certificate of registration granted under this section.";(b)to sub-section (4), the following proviso shall be added, namely:-"Provided that nothing in this sub-section shall be deemed to prevent the cancellation of any registration before the completion of one complete year in a case where any business in respect of which a certificate of registration has been issued under this section, has been discontinued or transferred before such completion.".
