(1) Every dealer, being a Hindu undivided family or an association of persons or

1. (1) Every dealer, being a Hindu undivided family or an association of persons or club or society or firm or company or any person or body, who is engaged in business as the guardian or trustee or otherwise on behalf of another person, and who is liable to pay tax under this Regulation, shall, within the period prescribed, furnish a declaration in the manner prescribed, stating the name ofthe person or persons who shall be deemed to be the manager or managers of such person's business for the purposes of this Regulation. (2) The declaration furnished under sub-section (I) may be revised from time to time as required. 96. (1) Where a Hindu undivided family hss been partitioned, notices under this Regulation shall be served on the person who was the last manager of the Hindu undivided family, or if such person cannot be found, then, on all adults who were members of the Hindu undivided family, immediately before the partition. (2) Whereah or an awociation ofpersons is dissolved, notices under this Regulation may be sewed on any person who was a partner (not being a minor) of the f~m, or member of the association, as the case may be, immediately before its dissolution.

club or society or firm or company or any person or body, who is engaged in business as the guardian or trustee or otherwise on behalf of another person, and who is liable to pay tax under this Regulation, shall, within the period prescribed, furnish a declaration in the manner prescribed, stating the name ofthe person or persons who shall be deemed to be the manager or managers of such person's business for the purposes of this Regulation.

1. (2) The declaration furnished under sub-section (I) may be revised from time to time as required.

96. (1) Where a Hindu undivided family hss been partitioned, notices under this

Regulation shall be served on the person who was the last manager of the Hindu undivided family, or if such person cannot be found, then, on all adults who were members of the Hindu undivided family, immediately before the partition.

1. (2) Whereah or an awociation ofpersons is dissolved, notices under this Regulation may be sewed on any person who was a partner (not being a minor) of the f~m, or member

of the association, as the case may be, immediately before its dissolution.