Information to be furnished under section 27A or 27B or 27C and amendment under section 27A or 27B or 27C or cancellation under clause (a) of sub-section (1) of section 29 therefor.
12. (1) If any dealer registered under the Act, sells or otherwise disposes of his business to any person or dealer, such dealer shall inform the appropriate assessing authority in Form No. 6 giving all particulars therein and enclosing therewith a copy of the deed of such sale, within thirty days from the date of such sale or disposal of the business.
(2) If any dealer registered under the Act, sells or otherwise disposes of any part of his business to any person or dealer, he shall inform the appropriate assessing authority in Form No. 6 giving all particulars therein and including a copy of the deed of such sale together with the copy of certificate of registration, within thirty days from the date of such sale or disposal and the assessing authority shall, upon being satisfied that the application is in order, amend the certificate of registration within forty-five days from the date of receipt of such application.
(3) If any dealer registered under, or deemed to be registered under section 27B of, the Act effects, or comes to know of, any change in the ownership of his business or requires by an operation of law, an amendment relating to such change, he shall make an application in Form No. 1 along with Annexure A, or Annexure B, as the case may be, to the appropriate assessing authority together with the copy of the certificate of registration and evidence in respect of such change within thirty days from the date of such change,and if such authority is satisfied that the application is in order, he shall, within forty-five days from the date of receipt of such application, amend the certificate of registration.
(4) If any dealer registered under the Act opens a new factory or new warehouse or any other place of business, or discontinues or changes his factory or warehouse or any other place of business, he shall make an application to the appropriate assessing authority, together with the copy of the certificate of registration and evidence thereof, within thirty days from the date of such opening of a new factory or a warehouse or any other place of business, or discontinuation or change of a factory or a warehouse or any other place of business, and if such authority is satisfied that the application is in order, he shall, within forty-five days from the date of receipt such application, amend the certificate of registration.
(5) If any dealer registered under the Act, changes the name or nature of the business, he shall make an application in Form No. 1 to the appropriate assessing authority and specify therein the new name or the extent of such change in the nature of business, as the case may be, together with the copy of the certificate of registration and evidence thereof, within thirty days of such change, and if such authority is satisfied that the application is in order, he shall, within forty-five days from the date of receipt such application, amend the certificate of registration.
(6) If any dealer registered under the Act, changes the class or classes of goods in which he carries on his business, he shall make an application together with the certificate of registration to the appropriate assessing authority within thirty days of such change, and specify therein class or classes of goods that are sought to be included or deleted, and if such authority is satisfied that the application is in order, he shall, within forty-five days from the date of receipt such application, amend the certificate of registration.
(7) Where a dealer registered under the Act, accepts a digital signature certificate issued under the Information Technology Act, 2000 (21 of 2000), he shall, within fifteen days of such acceptance, make an application to the appropriate assessing authority intimating such acceptance together with the copy of the certificate of registration and evidence thereof and if such authority is satisfied that the application is in order, he shall, within forty-five days from the date of receipt such application, amend the certificate of registration.
(8) If any dealer registered under the Act, opens a new bank account or closes an existing bank account relating to his business, he shall make an application to the appropriate assessing authority, together with the copy of the certificate of registration and evidence thereof, within thirty days from the date of such opening of a new account or closing of an existing account, and if such authority is satisfied that the application is in order, he shall, within forty-five days from the date of receipt such application, amend the certificate of registration.
(9) Where the application for amendment of the certificate of registration has been filed under sub-rule (2), sub-rule (3), sub-rule (4), sub-rule (5), sub-rule (6), sub-rule (7), sub-rule (8), and such application has been filed by the dealer within thirty days from the date of such change or incident, as the case may be, the order of amendment shall take effect from the date of such change or incident, or otherwise, it will take effect from the date of order.
(10) Where there is any change in the constitution of the board of directors of a company, the principal officer shall make an application to that effect along with Annexure B to Form No. 1 in respect of all the new entrants in the board subject to the sub-rule (4) of rule 5, to the appropriate assessing authority within thirty days from the date of resolution adopted in the meeting of the company making such change in the constitution of the board of directors, together with a certified copy of such resolution and time of appointment.
(11) If any dealer registered under the Act discontinues his business or ceases to be liable to pay tax under sub-section (8) of section 10 or section11 or sub-section (8) of section 14, he shall make an application to the appropriate assessing authority together with the copy of the certificate of registration and evidence thereof within thirty days from the date of such discontinuation or cessation of such liability, and if such authority is satisfied upon enquiry that such contention is correct, he shall, within thirty days from the date of receipt of such application, cancel the certificate of registration:
Provided that where the appropriate assessing authority does not dispose of such application for cancellation of the certificate of registration of a dealer within thirty days from the date of filing the application, such certificate shall be deemed to have been cancelled immediately on the expiry of the period as aforesaid:
Provided further that such dealer shall be liable to pay tax referred to in section 10, section 11 and section 14 upto the date of cancellation of such certificate by the appropriate assessing authority, or the date of deemed cancellation under the first proviso, whichever is earlier.
(12) Notwithstanding anything contained elsewhere in this rule, the appropriate assessing authority shall wherever necessary, make enquiry as he deems fit and proper for checking the veracity of the information furnished by a dealer under section 27A or section 27B or section 27C.
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