Amendment status not verified — confirm the current text below against the official source.
ll. (b) V discontinues his business, or changes the placethereof or opens a ‘ new plaee ofbusmess or . (0) changes the name or nature of hIS business, or (d) enters into a partnership or other assoeiation; in regardto his . :~business, he shall within the prescribed time, inform the prescribed authority accordingly. Where any such hotelier dies, his executor administrator or other legal . representative or where any such hotelieris a firm and there13 a Changein the constitution ofthe firm or the firm1s dissolved every person who Was a partner thereof, shallin like manner, inform the said authority of such ' death, change1n the constitution or as the casemaybe, dissolution. Certifieate of registration to continue _in certain circnmstances. —— Where a registered hotelier. - ' (a) , effects changes1n the name of h1s business, or. .(b) is a firm, and there is a change in the constitution of the firm .- without dissolution thereof, or . - (c) is a trustee of a trust, and thereisehange1n the trustees thereof, or (d) ' is a guardian of a ward, and thereIS achange1n the guardian, then merely by- reason of any of the circumstances aforesaid, it shall not be necessaryfor the hotelier, or the firm with the changed constitution, or the new trustees or new guardi.,an to apply for a fresh certificate of_ registrationand on information being furnished tin the manner required by section8, the certificate of registration shall be emended ~ - - Returns::- (1) (7-) Every registered hotelier shall fuinish returns for schh period, by such dates, and tosuch authority, as may beprescribed Ifany hotelier, having furnished rettirn under sub-section (1), discovers any omission or incorrect statement- therein, he may furnish a revised return before the expiry of three months next following the last date prescribed for furnishing the original return Prohibition against collection of tax in certain cases. —— (1) (2) ,No person shall collect any sum by way oftax in respeetof his business to the extent that he15 not liable to _pay it under this Act _ No person whoIs not a registeredhotelier and liable to paytax in respect of luxury provided1n any hotel, shall collect any snm by Way of tax from any other person and no registered hotelier shall collect anyamount by way of tax in excess of the amount of tax payable by him under the provisions of this Act: Provided that, this sub-section shall not apply where a person is required to collect such amount of: the tax separatelyin order to comply ,