section 53
Information to be furnished regarding change of business
The Nagaland Sales Tax Act, 1967Tax196763 sections
Statutory text
(1) If any dealer to whom the provisions of section 15 apply – (a) sells or otherwise transfers or disposes of his business or any part thereof; or (b) discontinues his business or changes his place of business or opens a new place of business; or (c) Changes the name or nature of his business; he shall, within such period as may be prescribed inform the authority accordingly. (2) Where any dealer as aforesaid dies, his successor or legal representative shall furnish the information in the like manner.
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