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State of Goa - Section

Section 7 in The Goa Tax on Luxuries Rules, 1988

7. Cancellation of certificate of registration.

(1)An application for cancellation of registration under sub-section (5) of section 9 shall be made to the registering authority in Form [Lux] [Inserted by the (Amendment) Rules, 2007.] 6.
(2)If the registering authority is satisfied that the application is in order, it shall by order in writing; cancel the registration with effect from a date fixed in accordance with sub-rule (3), and shall by a notice placed on the notice board of its office, publish the name, address and registration number of the [hotelier or proprietor, as the case may be] [Substituted by the (Sixth Amendment) Rules, 2010.] and the date from which the cancellation takes effect. A copy of such order shall be served on the [hotelier or proprietor, as the case may be] [Substituted by the (Sixth Amendment) Rules, 2010.].
(3)Where registration is to be cancelled on the ground referred to in sub-section (6) of section 9, the date on which the business has been discontinued or has been transferred or otherwise disposed of, shall be the date of effect of cancellation of registration:Provided that, the Commissioner shall after giving the [hotelier or proprietor, as the case may be] [Substituted by the (Sixth Amendment) Rules, 2010.] a reasonable opportunity of being heard, pass an order in writing canceling the certificate of registration with effect from such date as the Commissioner may fix to be a date on which the business has been discontinued or transferred or disposed of, as the case may be.[* * *] [Sub-rule (4) of Rule 7 is omitted by the (Sixth Amendment) Rules, 2010.]