18. Declaration of name of manager of business

(1) The information required under section 95 shall be intimated to the Commissioner in Form DVAT-04 at the time of application for registration.

(2) Where there is any change in the person or persons named in Form DVAT-04 as manager or managers of business under section 95 on account of death or otherwise,

the registered dealer or his legal representative, as the case may be, shall inform the Commissioner within thirty days from the date of such change in Form DVAT-07 and

also provide the name of the person or persons who shall be manager or managers thereafter.

(3) A declaration under sub-section (3) (3A)of section 95, shall be furnished in Form DVAT 52 to the Commissioner Within the time time prescribed in section 95.