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Section 75: Information to be furnished regarding change of business

The Uttar Pradesh Value Added Tax Act , 2008State Act of Uttar Pradesh · Act 5 of 2008

If any dealer to whom the provisions of sections 17 and 18 apply:-

(a) transfers his business or any part thereof by sale, lease, leave, license, hire or in any other manner whatsoever, or otherwise disposes of his business or any part thereof; or

(b) acquires any business, whether by purchase or otherwise; or

(c) effects or comes to know of any other change in the ownership or constitution of his business; or

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

(e) changes the name, style or nature of his business or effects any change in the class or description of goods in which he carries on his business, as specified in his certificate of registration; or

(f) enters into partnership or other association in regard to his business; or (g) starts a new business or joins another business either singly or jointly with other persons; or

(h) in the case of a company incorporated under a statute effects any change in the constitution of Board of Directors; or

(i) effects any change in the particulars furnished in application for grant of registration certificate under section 17,

he shall within thirty days of the occurring of any of the events aforesaid, inform the registering authority in the form and manner, as may be prescribed.

Where this provision sits

ActThe Uttar Pradesh Value Added Tax Act , 2008
Section75
Marginal noteInformation to be furnished regarding change of business
JurisdictionState of Uttar Pradesh
StatusIn force as published by the source

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