Section 34 in The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962
34. Information to be furnished regarding change of business.-
If any dealer-(a)sells or otherwise disposes of his business or any part of his business or any place of business or effects or comes to know of any other change in the ownership of the business, or(b)discontinues his business or changes his place of business or opens a new place of business, or(c)changes the name or nature of his business, he shall within the prescribed time inform the Commissioner accordingly, and if any such dealer dies, his legal representative shall in like manner inform the Commissioner.
