7. Cancellation of certificate of registration and enrolment

(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 certificate was granted has ceased to be an employer. 

Explanation.-For the purpose of this sub-rule, the expression "ceased to be an employer" shall include an employer in relation to whom no employee is earning salary or wage during any month of a year which attracts a rate of tax above "Nil" as specified in column (3) against item (i) of serial No.1 of the Schedule to the Act. 

(2)The certificate of enrolment granted under rule 4 may be cancelled by the prescribed authority after he is satisfied that the enrolled person is dead or that his liability to pay tax has ceased: 
Provided that where consequent upon the amendment of the Schedule to the Act, the rate of tax payable by such person is specified at nil but he continues in his profession, trade, calling or employment, the certificate of enrolment shall not be cancelled. 

(3)When any enrolled person remains temporarily out of profession, trade or calling, he shall intimate to the prescribed authority the fact of his keeping out of profession, trade or calling ordinarily within fifteen days from the date of such keeping out of profession, trade or calling and he shall again intimate to the prescribed authority ordinarily within fifteen days from the date when he resumes profession, trade or calling in West Bengal stating the period of his temporary keeping out of profession, trade or calling.