Section 42A in The Chhattisgarh Vanijyik Kar Niyam, 1995
42A. [ Grant amendment and cancellation of Certificate of Registration to person liable for tax deduction at source. [Inserted by Notification No. 14, dated 30th May, 2001]
(1)An application for obtaining a Certificate of Registration under sub-section (1) of Section 35-B shall be made in Form 42-A.(2)On receipt of an application for registration the Registering Authority shall, if it is satisfied that the application is in order and the necessary particulars have been furnished, grant a Certificate of Registration in Form 42-B. If the registering authority finds that the application is not in order or that all necessary particulars have not been furnished, it shall direct the applicant to furnish such additional information as may be considered necessary. After considering the additional information, the registering authority shall grant a certificate of registration in Form 42-B.(3)Where a person holding a Certificate of Registration granted under sub-rule (2) desires it to be amended or cancelled, he shall submit an application to the registering authority specifically stating the amendments or cancellation desired with reasons therefor, together with the Certificate of Registration and thereupon such authority shall, if satisfied, with the reasons given, amend or cancel the Certificate of Registration accordingly.
