such person.

1 [Proprietor] to declare the name of owner Every I [ proprietor], who is liable to pay tax, and who is a Hindu undivided family, or an association or club or society or firm or company, or who carries on business as the guardian i or trustee or otherwise on behalf of another person, shall within the period prescribed send to the business authority prescribed, a declaration in the manner prescribed stating the name of the person or persons who is the owner or who are the owners of the 2 [establishment]. Such declaration may be revised from time to time.