(1) If the holder of certificate of registration or enrolment, as the case may be, in one area, shifts his place of work to another area, he shall within fifteen days of such shifting, give notice thereof to the designated officer by whom the certificate was issued and shall, at the same time, send a copy of such notice to the designated officer exercising jurisdiction over the area to which the place of work is being or has been shifted.
(2) With effect from the commencement of the quarter immediately following the quarter in which the notice is given, the designated officer having jurisdiction over the area to which the place of work has been shifted, shall exercise all PUNJAB GOVT. GAZ. (EXTRA), SEPTEMBER 20, 2018 (BHDR 29, 1940 SAKA) 2019 Section 6 Section 6 Section 6 Section 6 Section 6 powers and perform all functions pertaining to the determination and recovery of tax and matters ancillary thereto in respect of the sender of such notice.