9. Intimation in the event of change of ownership or in nature of business.-
(1) If any registered dealer liable to pay tax under the Act-
(a) Sells or otherwise disposes of his business or any part of his business or effects or comes to know of any other change in the ownership of the business,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 or effects any change in the classes of goods sold by him,
he shall within 30 days of the occurrence of any of the events mentioned in clauses (a), (b) and (c) send an intimation of particulars of such change in writing together with the Certificate of Registration to the 1[Assessing Authority].
(2) If any registered dealer dies, his legal representative shall within 60 days from the death inform the 1[Assessing Authority] about the date of the dealers death and the names and addresses of his legal heirs.
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1. These words were substituted for the words “sales tax officer” by G.N. CST-1399/CR-19/ Tax-1, dated 10-11-2000. |