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The Maharashtra State Tax on Professions, Trades, Callings and Employments Rules, 1975
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Rule |
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7 |
Cancellation of certificate |
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(1) The certificate of registration granted under rule 3 may be cancelled by the prescribed authority after he has satisfied himself that the employer to whom such a certificate was granted has ceased to be an employer.
(2) The certificate of enrollment granted under rule 4 may be cancelled by the prescribed authority after he is satisfied that the enrolled person is dead or his liability to pay tax has ceased.
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