Amendment status not verified — confirm the current text below against the official source.
Where the ownership of the business of a registered dealer is transferred absolutely by sale, gift, bequest, inheritance or otherwise, or transferred by way of lease, and the transferee or the lessee carries on such business, either in its old name or in some other name, the transferee or the lessee shall, for all the purposes of this Act (except for the liabilities under this Act already discharged by such dealer), be deemed to be and to have always been registered (in the case of a lease for so long as the lease subsists) as if the certificate of registration of such dealer had initially been granted to the transferee or the lessee; and the transferee or the lessee shall, on application to the Commissioner, be entitled to have the certificate of registration amended accordingly. PART THE KOLKATA GAZETTE, EXTRAORDINARY, DECEMBER 27, 2004 59 The West Bengal Value Added Tax Act, 2003. (Chapter XV.—Miscellaneous.—Sections 108-112.) Partial transfer of business by a registered dealer. Bar to proceedings in civil court. Manner of payment of tax, penalty, interest, etc. Power of Commissioner to collect statistics from dealers. Power of State Government to prescribe rates of fees.