Amendment status not verified — confirm the current text below against the official source.
(1) Every dealer, being a Hindu undivided family or an association of persons or club or society or firm or company or any person or body, who is engaged in business as the guardian or trustee or otherwise on behalf of another person, and who is liable to pay tax under this Regulation, shall, within the period prescribed, furnish a declaration in the manner prescribed, stating the name ofthe person or persons who shall be deemed to be the manager or managers of such person's business for the purposes of this Regulation. (2) The declaration furnished under sub-section (I) may be revised from time to time as required.