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 4and 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 ofa deceasedindividual dealer requiring for transfer of registration under the provision to sub-section (1) of Section 27 shall make a applicationin form VAT1 alongwith,-
a)Thedeath certificate issued bythe competent authority;
b)A sucessationcertificate obtain fromthe Competent Court;
c)A sworn affidavitof the legal heirs who do not opt for inclusionoftheir namein the registrationor 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 amountDue under the Actby the Deceasedindividual.
(5) The Registering Authority may, after such enquiry as he may deem fit, permit transfer of registration to the applicant or applicants.”