Amendment status not verified — confirm the current text below against the official source.
(1) If any employer registered under this Act,— (a) sells or otherwise disposes of his trade or business or any part of his trade or business or effects or comes to know of any other change in the ownership of his trade or business, or (b) changes the name or nature of his profession, trade or business, or (c) in the case of a company, effects any change in the constitution of its board of directors, or (d) discontinues his profession, trade or business or changes his place of work or opens a new place of work, he shall, within thirty days from the date of such sale, disposal, change, or discontinuance, referred to in clause (a), clause (b), clause (c), or clause (d), inform the prescribed 19 (3) The West Bengal Finance Act, 2000. [West Ben. Act (Section 6.) authority in an application furnishing necessary particulars together with the copy of the certificate of registration and if such employer dies, his legal representative, shall, in the like manner, inform the said authority. (2) If the prescribed authority, after making such enquiry as he deems fit and proper, is satisfied that the contents of the application are in order, he shall, by an order in writing, amend the certificate of registration accordingly or cancel the certificate of registration, as the case may be. Transfer of 5B. Where the ownership of the trade or trade or busi- ness. business of a registered employer is transferred absolutely by sale, gift, bequest, inheritance or otherwise, or is transferred by way of lease, and the transferee or the lessee, as the case may be, carries on such trade or business, either in its old name or in some other name, the transferee or the lessee, as the case may be, shall, for all the purposes of this Act (except for the liabilities under this Act already discharged by such employer), be deemed to be registered and shall be deemed always to have been registered (in the case of a lease for so long as the lease subsists), as if the certificate of registration of such employer had initially been granted to the transferee or the lessee, as the case may be, and the transferee or lessee, as the case may be, shall make an application to the prescribed authority, furnishing necessary particulars along with the certificate of registration for amendment and if the said authority is satisfied that the application is in order, he shall amend the certificate of registration accordingly."; in section 6, for sub-section (2), the following sub-section shall be substituted:— "(2) Before any employer registered under this Act furnishes a return required by sub-section (1), he shall, in the prescribed manner, pay into a Govemment Treasury or the Reserve Bank of India the full amount of tax due from him under this Act according to such retum, and shall furnish along with such return a receipt from the Government Treasury or the Reserve Bank of India showing the payment of such amount: Provided that a registered employer shall, subject to such conditions as may be prescribed, pay in the prescribed manner the tax payable under this Act for any prescribed 20 The West Bengal Finance Act, 2000. III of 2000.] (Section 6.) part of - the period for which a return is required to be furnished under sub-section (1) by such date as may be prescribed after the expiry of the prescribed part of the period as aforesaid."; (4) after section 7, the following section shall be inserted:— "Assessment