Rule 15. Suo Motu Cancellation of the certificate of Registration under section 29

(1) Where a registered dealer carrying on business as an individual enters into a partnership, he shall report the fact to the Registered Authority, together with a final return in Form VAT 115, within fifteen days of his entering into such partnership, requesting cancellation of his registration, and make an application for a new registration of the partnership under rules 4 and 6.

(2) Where a registered dealer is a partnership, any change including dissolution, shall be reported to the Registered Authority, within fifteen days of such change, and in the case of dissolution, a request made for cancellation of the registration together with a final return in Form VAT 115.

 (3) The heirs of a deceased registered dealer shall submit a written request, together with a final return in Form VAT 115, to cancel the registration within thirty days from the date of death.

    (4) The legal heir or heirs of  a deceased  individual dealer requiring for transfer of registration under the provision to sub-section (1) of Section 27 shall make a application  in form VAT  1 along  with,-                                                                                                                                                        

a)   The  death certificate issued by  the competent authority;

b)  A sucessation  certificate obtain from  the Competent Court;

c)    A sworn affidavit  of the legal heirs who do not opt for inclusion  of  their name  in the registration   or consenting for inclusion of the name or names of the other legal heir or heirs;

d)  A sworn affidavit undertaking to pay any tax or other  amount  Due under the Act  by the Deceased  individual.

(5) The Registering Authority may, after such enquiry as he may deem fit, permit transfer of registration to the applicant or applicants.”