Section 3M(2) in The Goa Entertainment Tax Act, 1964
(2)Where any such proprietor or person dies, his executors, administrators or other legal representatives or where any proprietor or person is a firm and there is a change in the constitution of the firm or the firm is dissolved, every person who was a partner thereof, shall, in like manner inform the said authority of such death, change in the constitution or of dissolution, as the case may be.
