Bare ActsThe Assam Purchase Tax Act, 1967

Section 31

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(I) If any registered dealer - (a) sells or otherwise transfers or d isposes of his business or any part thereof; or (b) discontinues his business or changes place of business or opens a new place of business; or (c) changes the name or nature of his busi- ness he shall, within such period as jnay, be prescribed, inform the prescribed aut-, .. ·:·'- hority accordingly. . (2 ) Where any dealer as aforesaid dies, his suc- cessor or legal representative shall furnish the information in the like manner. Cornputa.

Section 31 – The Assam Purchase Tax Act, 1967 | DailyLaw.ai