Dealer to declare the name of his business manager 49

54. Dealer to declare the name of his business manager :- (1) Every dealer, who is liable to pay tax, and who is a Hindu Undivided Family or an association of persons, club or society, firm or company, or who is 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 managers of such dealer‟s business for the purpose of this Act. (2) Such declaration shall 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 contain 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.

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LIABILITY IN SPECIAL CASES