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R.16 Intimation by a dealer regarding discontinuance of business-
(1) A dealer referred to in sub-section (5) of section 3, shall, within thirty days of discontinuance of business intimate to his assessing authority in Form IV.
(2) If the assessing authority is satisfied that information furnished in the application is correct he shall start proceeding under subsection (11) of section 17 of the Act and shall inform the dealer accordingly.
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