Section 18
Notification of cessation of liability
ActIn forceProvision 23 of 131
Section 18
(a)
who ceases to manufacture taxable goods; or
(b)
who ceases to be liable to be registered under section 17, as the case may be, shall notify the Director General in writing of that fact and the date of cessation within thirty days from the date of cessation.
(2)
Any person who contravenes subsection (1) commits an offence.