(1) A registered dealer shall inform, the Commissioner in the prescribed manner,

within one month, if he-

1. (a) sells or otherwise disposes of his business or any part of his business or any place ofbusiness, or effects, or comes to know of, any other change in the ownership of the business; or
2. (b) discontinues his business or changes his place of business or warehouse, or 'opens a new place of business, or closes the business for a period of mrre than one month; or
3. (c) changes the name, style, constitution or nature of his business; or . (4 enters into partnership or other association in regard to his business or adds, deletes or changes the particulars of the persons having interest in his business.

1. (2) If any such registered dealer dies, his legal representative shall, in like manner specified under sub-section (I), inform the Commissioner.
2. (3) The Commissioner may, after considering any information furnished under this Regulation or otherwise received and after making such inquiry as he may deem fit, amend from time to time any certificate of registration granted under this Regulation.
3. (4) An amendment to certificate of registration made under sub-section (3) shall take

(I).

1. (5) Any amendment to a certificate of registration under this section shall be without prejudice to any liability for tax or interest or penalty imposable or for any prosecution for an offence under this Regulation.
2. (6) For the removal of doubts, it is hereby declared that where a registered dealer-
   • (a) effects a change to the nature ofthe goods ordinarily sold; or
   • (b) is a fm and there is achange in lheconstitutionofthe ti rm withoutdissolution thereof; or
   • (c) is a trustee of a trust and there is a change in tlie trustees thereof; or

family as partners thereof; or

1. (e) is a firm or acompany or a trust or other organisation, and achange occurs in tlie management of the organisation,

informati011 being furnished the certificate of registration shall be amended.