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[Cites 0, Cited by 0] [Section 17(1)] [Section 17] [Entire Act]

State of Goa - Subsection

Section 17(1)(b) in Goa Value Added Tax Rules, 2005

(b)The dealer whose further period has been specified by the Appropriate Assessing Authority under clause (a) and he is satisfied that the dealer is not liable to pay tax under section 3 of the Act, he shall order the cancellation of registration certificate with effect from the date of expiry of the further period specified under clause (a) and the liability of the dealer to pay tax under sub-section (4) of section 3 shall cease with effect from the said date.