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19 : Submission of registration certificate for cancellation
(1) A dealer whose registration certificate is cancelled by an order of the Registering Authority under sub-rule (3) of rule 18 shall within seven days from the date of communication to him of such order submit his registration certificate together with certified copies thereof and the blank statutory forms issued by the Commercial Tax Department, if any, to the Registering Authority.
(2) If any such dealer dies before submitting his registration certificate along with the certified copies thereof and blank statutory forms, if any, under sub-rule (1), his legal representative shall submit the said certificate along with the certified copies thereof and blank statutory forms, if any, to the Registering Authority within the period mentioned in sub-rule (1).
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