(1) If an Assesse of any entertainment sells or otherwise disposes of his business in respect of such entertainment or any part of such business or effects or comes to know of any other change in the ownership, name or style or nature or extent of such business, he or, in case of his death, his legal representative, shall within seven days of such sale, disposal, or change, submit a report to that effect, along with the certificate of registration granted under sub-rule (1)(e) and sub-rule (2)(d) of rule 3, to the registering authority prescribed in rule 3, for amendment in the certificate of registration.
(2) AnAssesse intending to make any change or modification in the number of seats or in the number of shows or in the rate of admission fee, he shall submit a report to that effect, along with the certificate of registration granted under subrule (1)(e) and sub-rule (2)(d) of rule 3, to the registering authority, at least fifteen days before the date of such proposed changes or modifications and until, the said authority approves it and makes necessary amendment in the certificate of registration, such changes or modifications shall not be effected by the Assesse:
Provided that, if anAssesse contravenes any provisions of this sub-rule, the certificate of registration granted under sub-rule (1)(e) and sub-rule (2)(d) of rule 3, shall not apply to that extent and in such case, he shall be deemed to have defaulted to that extent in applying for registration certificate under subsection (2) of section 6.
(3) The Assessee/Proprietor shall furnish such information to the registering authority within thirty days in Form JENT-103;
(4) On receipt of such information along with certificate of registration and on payment of fees prescribed by rule 36, the registering authority, shall, after making such enquiry, if any, as he deams fit, make necessary amendments in the certificate of registration and such amendment shall operate with effect from the date specified in the certificate of registration.