Amendment status not verified — confirm the current text below against the official source.
such clealer undel lhis Act,irnd in the event olany change oisuch mlnager (n-olhcr olliceN' the dealelshallsend a .eViScLl deciantion in the like mannelli) fie sdi(1aullrorily u,]thin such Iime as may be prescribed. Supply ofinlbrmation by dealers in respect oftranst€r ofg{'ods otherwise than by way ofsal€: - If- itllheopinion ofthe Slalc Governnent, it is necessajy toobteill inlblmation relxtinS Lo lransfer ofgoods otircrwise than by rvay ofsali3 in Sikkim, it nuy, by notiticadon, call upon clealers or such class ol classes oldeale$ as may bc specitied in tlie notiUcalioll, to furnish such iaJor_mation relating tosuchgoocls, in suchmifincr, alsuch inleNnls, tbrsllch perio'l and rosuch authority, as may be specified in the notificatiorl. ltansfer ofbusiness by registcred deder: - where the owoeNhip ofthe buslness ofa rcgistered de., er is ! ansllned absolLrLely by sa1e, giii' beqlest, iD,ltritance 01 othelwisc, or lr llnsfel']-ed by way oflease and lhe lll lsi-eree or lhe lessee cirries on suchbusiiess, either in its old name oLin som. other nalne, tle transtblee or the lessee shall, 1br a1i the purposes ofthis Act (except 1br the Ii.tbilities un'ler this Act :1lrcxdy dischirrgedby suchdealer, bedecmed tobe.u.lro hcve a]waysbeen rcgisLercd (inthcc;rseol a le.Lse 1br so long as thc lease subsisls) lls iltheceltificale oi registlation olsuch dealcr ha(l inilially been gl:mled to the ransfeiee or the lessee: and the trul'sleree ordle lcssee slldl on appLcation lo the Commissioner, be entltled to have dt cel1iltate ofregisi]'t[iort amended accorihgly' Partial transler ofbusiness by registered dealer: Where the ownership ofa part, division or unit ofthe busincss of r registcred derler is [ansferealby sale, gitt,bequest, inheritance orolhcrwise, o tanslinedby way olaleasc or licence, ancl if the Lransfe|ee, lessee ot I icelsee, as the case may bc, caLLies on such bus iucs s as a pafi of his existing business in solre othet name, hl: shal1, ibr the pulposes of this A'r (cxceptfir fie liabilities un.ler thls Ac! alre dy discharged by the lransfcror') bc deen-rcd Lo he n dcaler rr dcfault in the Inettcr ol payment 01 llny tax, pentlly or interest pilylblc by or d[c fi om thc u ansleror rl'l rcspecl ol all fie pe ocls ilDlnodiiltely ploced ing the datc ol such n rrrslir in relation to such part, .li vision or Llnit. 9l-