Rajasthan Sales Tax Act,1994
Section 24. Amendment or cancellation of registration certificate
(1) Every registered dealer or his legal representative as the case may be, shall inform the assessing authority about every change or event as referred to in sub-sections (2) and (3), within thirty days of the occurrence of such change or event.
(2) Where any change or event does not alter the basic status of a dealer, such as change in the name of business or place of the business, opening of a new place of business or dropping of old place of business, addition, deletion or modification in the description of goods, acquisition of any business, sale or disposal of the business in part, change in the constitution of the firm without dissolution, the certificate of registration already granted to a dealer shall be amended accordingly from the date of the occurrence of the change or the event.
(3) Where any change or event alters the basic status of a dealer, such as, conversion of a proprietary concern into partnership firm or vice versa, dissolution of an existing firm and creation of new firm, formation of a firm into a company or vice versa, a fresh certificate of registration shall be required to be obtained by the dealer.
(4) Where –
(a) any business in respect of which a certificate of registration has been granted to a dealer under this Act, is discontinued permanently; or
(b) in the case of transfer of business by a dealer, the transferee already holds a certificate of registration under this Act; or
(c) a dealer has ceased to be required to be registered and to pay tax under this Act; or
(d) a dealer has obtained the certificate of registration by misrepresentation of facts or by fraud, or
(c) a dealer has obtained a certificate of registration against the provisions of this Act;
the assessing authority may, after affording such dealer an opportunity of being heard, cancel the certificate of registration prospectively or retrospectively.