Act as an auditor of Companies registered under the said Act.

Dealer to declare the names of his business manager: (1) Every dealer, who is liable to pay tax, and who is a Hindu Undivided Family or an associations of persons, club or society, firm or company, or who engaged in business as the guardian or trustee or otherwise on behalf of another person, shall within the period prescribed, furnish a declaration in the manner prescribed stating the name of the person or persons who shall be deemed to be manager or manager of such dealer's business for the purpose of his Act.

1. (2) Such declaration such be furnished at the time of registration, wherever applicable and shall be revised from time to time. (3) The statement furnished under this sub-section shall also contained the name and address with designation in relation to the business of such persons who are authorized to receive notice and other documents under this Act and such service on whom shall be binding on the dealer. CHAPTER.-VII LIABILITY IN SPECIAL CASES