Information to be furnished regarding changes in business, etc.

(1) If a hotelier 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 prescribed authority accordingly. (2) Where any such hotelier dies, his executor administrator or other legal representative or where any such hotelier 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 said authority of such death, change in the constitution or as the case may be, dissolution.