Section 40: Information to be furnished regarding change of business.

The Delhi Sales Tax Act, 1975Central Act · Act 43 of 1975

If any dealer to whom the provisions of sub-section (2) of section 21 apply--

(a) sells or otherwise disposes of his business or any part of his business or any place of business, or effects or comes to know of any other change in the ownership of the business; or

(b) discontinues his business or changes his place of business or warehouse, or opens a new place of business; or

(c) changes the name or nature of his business, or effects any change in the goods or class of goods in which he carries on his business and which is or are specified in his certificate of registration; or

(d) enters into partnership or other association in regard to his business,

he shall, within the prescribed time, inform the prescribed authority accordingly, and if any such dealer dies, his legal representative shall in like manner inform the said authority.

Where this provision sits

Act	The Delhi Sales Tax Act, 1975
Section	40
Marginal note	Information to be furnished regarding change of business.
Jurisdiction	Central
Status	In force as published by the source

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