Section 22(1) in Daman and Diu Value Added Tax Regulation, 2005
(1)Where -(a)a registered dealer, who is required to furnish security under the provisions of this Regulation, has failed to furnish or maintain such security; or(b)a registered dealer has ceased to carry on any activity or business which would entitle him to be registered as a dealer under this Regulation; or(c)an incorporated body has been wound up or otherwise ceases to exist; or(d)the owner of a proprietorship business dies leaving no successor to carry on the business; or(e)in the case of a firm or association of persons, it is dissolved; or(f)registered dealer has ceased to be liable to pay tax under this Regulation; or(g)a registered dealer knowingly furnishes a return which is misleading or deceptive in a material particular; or(h)a registered dealer has committed one or more offences or contravened the provisions of this Regulation; or(i)the Commissioner, after conducting proper inquiries, is of the view that it is necessary to do so,the Commissioner may, after service of a notice in the prescribed form and after giving the dealer an opportunity of being heard, cancel the certificate of registration of the dealer with effect from the date, as may be, specified by him in the notice.
