Information to be furnished regarding change of business
If any dealer, to whom the provisions of section 8A or section 8B apply
(a) transfers his business or any part thereof by sale, lease, leave, licence, hire or in any other manner whatsoever, or otherwise disposes of his business or any part thereof; or (b) acquires any business, whether by purchase or otherwise; or (c) effects or comes to know of any other change in the ownership or constitution of his business; or (d) discontinues his business or changes his place of business or warehouse or opens a new place of business or warehouse; or (e) changes the name, style or nature of his business or effects any change in the class or description of goods in which he carries on his business as specified in his certificate of registration; or (f) enters into partnership or other association in regard to his business; or (g) starts a new business or joins another business either singly or jointly with other persons; or (h) in the case of a company incorporated under a statute effects any change in the constitution of Board of Directors; or (i) effects any change in the particulars furnished in application for the grant of any certificate under section 4A or section 4B or section 8A or section 8B.
he shall within thirty days of the occurring of any of the events aforesaid, inform the assessing authority in the form and manner as may be prescribed.
advertisement