Information to be furnished regarding changes in business etc

Tax1979106 sections6 chapters

Chapter IV REGISTRATION, AUTHORIZATION, RECOGNITION AND PERMIT

Statutory text

(1) If any dealer or person liable to pay tax under this Act—
- (a) transfers or otherwise disposes of his business or any part thereof, or effects or knows of any other change in the ownership of the business, or
- (b) discontinues his business, or changes place thereof or opens a new place of business including a godown or a warehouse or any place where he stores his goods, or
- (c) changes the name or nature of his business, or the classes of goods in which he has dealings, or
- (d) being a manufacturer, effects any change in the classes of goods manufactured by him, or
- (e) enters into a partnership or other association in regard to his business, or
- (f) applies for insolvency or liquidation or has an application made against him for insolvency or liquidation, as the case may be, he shall within the prescribed time, inform the prescribed authority accordingly.
(2) Where any dealer liable to pay tax under this Act—
- (a) dies, his executor, administrator or legal representative, or
- (b) where he is a firm, a Hindu undivided family or an association of persons and there is a change in the constitution of such firm, Hindu

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