Amendment status not verified — confirm the current text below against the official source.
(i) If a hotelier liable to pay tax under this Act- (a) sells or otherwise disposes of his business or any part thereof, or effects or makes any other change to his knowledge in the ownership of the business, or, (b) discontinues his business, or changes the place thereof or opens· a new place of business, or· · (c) changes the name or nature of his business, or (d) enters into a partnership or other associa- tion, in regard to his business he shall, within the prescribed time, inform the prescribed au~hority accordingly. (2) Where any such hotelier dies, his executor administrator or other legal representative or where any such hotelier is a firm and tbere is a change in the constitution of the furn or the firm is dissolved every person who was a partner thereof, shall in like manner, inform the said authority of such death, change in the constitution or as the case may be, dissolution. Certificate 9. uf registra- Where a registered hotelier- tion to eon- tinue in cer- tain circum• stances. (a) t~ffects changes in the naine of his business, or THE ASSAM GAZETrE, EXTRAORDINARY APRIL 2 1, 19fl9 4J1 Returns. , . (b) is a firm, 3.Jld there is a ch3.Jlge in the cons- titution of the firm without dissolution thereof, or ( c) is a trustee of a trust, and there is change in the trustees thereof, or · ( d) is a guardian of a ward, · 3.Jld •there is a ch3.Jlge in the guardi3.Jl, then merely by reason of any of the circumsta.J].ces aforesaid, it shall not be necessary for the hotelier, or the firm with the changed constitution, or the new trustef'S or new guardian, to apply for a fresh certificate of regis- tration and on inform2tion· being furnished in the manner required by section 8, the certificate of registration shall be amended. ' '