Every rule made by the Central Government, every regulation made by the Board and every notification issued by the Central Government under this Act,

Every rule made by the Government, every regulation made by the Board and every notification issued by the Government under this Act,

(a) the business has been discontinued, transferred fully for any reason including death of the proprietor, amalgamated with other legal entity, demerged or otherwise disposed of; or

Provided that a casual taxable person or a non-resident taxable person shall apply for registration at least five days prior to the commencement of business: