Hotelier/Restaurateur declare the name of owner of business

Every hotelier or restaurateur 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 or trustee or otherwise on behalf of another person, shall within the period prescribed send to the authority prescribed, a declaration in the manner prescribed stating the name of the person or persons who is the owner of the hotel or restaurant. Such declaration may he revised from time to time.