13. Cancellation of registration.
(1) An application for cancellation of registration     granted     under the  Act  , shall  be  made  within a  period of thirty days of the occurrence of the events mentioned under sub-section (1) of section 24..
(2) The person, who applies for cancellation of registration ,shall submit alongwith the application for cancellation the following documents, namely :-
    (a) registration certificate  and copies thereof, if any;
    (b) unused statutory forms, if any;
    (c) return, if any, due for submission on the date of application;
    (d) a statement showing the value of goods imported or manufactured by him during the immediately preceding two years; and
    (e) a final return in Form VAT-15 or VAT-17 as the case may be,  alongwith a statement of closing stock and capital goods.
(3) The order of cancellation of registration, shall be passed within a period of thirty days from the receipt of application.
(4) A copy of the order of cancellation shall be issued and served upon the person within a period of fifteen days from the date of the issuance of the order of cancellation of registration.
(5) The cancellation of registration shall be effective from the date of order of cancellation, issued in this behalf by the designated officer.
(6) Public notice of cancellation of registration shall be given in the press through leading news papers or through publication in the official gazette.
(7) (a) Every person, whose registration has been cancelled otherwise than on application, shall surrender his registration certificate and  other documents specified in sub rule (2) and shall furnish such other information or document , as may be required by the designated officer, within a period of fifteen days from the date of service of the notice given in this behalf.
     (b) In case, a person fails to surrender unused statutory forms within the stipulated period, such forms shall be declared obsolete through a public notice to be given in a local and a national newspaper or gazette notification.  
     (c) The designated officer shall make the necessary entry regarding amendment in respect of the psersons, whose registration has been cancelled in the record maintained for registration.