(1)When any registered dealer makes any report under section 22 as regards to,-(a)change in the name of his business;(b)changes the place of business or opens a new place of business or closes any one of the places of business;(c)is a firm and there is change in partnership or in the constitution of the firm without dissolution thereof;(d)is a trust and there is a change in the trustee thereof;(e)is a guardian of a ward and there is a change in the guardianship; or(f)for any other reasons whereof the certificate of registration requires amendment.he shall submit his certificate of registration and copies thereof, as required to the Appropriate Assessing Authority, who shall make such enquiry or obtain such evidence as he may think fit and amend the certificate of registration.
