Non-transferability of registration certificate Save as otherwise provided in section 11, a certificate of registration shall be personal to the '[proprietor] to whom it is granted and shall not be transferable.

Information to be furnished regarding tariff, changes in business, etc.

1. (1) If a '[proprietor] liable to pay tax-under this Act:— (a) sells or otherwise disposes of his business or any part thereof, or effects or makes any other change to his knowledge in the ownership of the business, or (b) discontinues his business, or changes the place thereof or opens a new place of business, or (c) changes the name or nature of his business, or (d) enters into a partnership or other association in regard to his business, he shall within the prescribed time, inform the Commissioner or prescribed authority accordingly.
2. (2) Where any such '[proprietor], dies, his executor, administrator or other legal representative or where any such '[proprietor] is a firm and there is a change in the constitution of the firm or the firm is dissolved, every person who was a partner thereof, shall, in like manner, inform the Commissioner or the said authority of such death, change in the constitution, or as the case may be, dissolution.
3. (3) Every' [proprietor] liable to pay tax under this Act shall, within thirty days from the coming into force of this Act, communicate in the prescribed form to the Commissioner the rates of tariff: PROVIDED that if the rates of tariff charged are revised, the revised rates shall be communicated by the '[proprietor] to the Commissioner within fifteen days of such revision.