Section 107 in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017
107. Service of notice in the case of discontinued business.
- Where an assessment is to be made in respect of business which has been discontinued, a notice under this Regulation shall be served in the case of a firm or an association of persons or any person who was a member of such firm or association at the time of its discontinuance or in the case of a company on the principal officer thereof.
