Section 5(6) in Tamil Nadu Tax on Consumption or Sale of Electricity Rules, 2003
(6)If any person to whom a certificate of registration was granted:(a)sells or otherwise disposes off, discontinues or changes his name or place of business, or(b)changes the nature of his consumption of energy, which is specified in his application for registration, he or, in the event of his death, his legal representative, shall inform the "registering authority" about such sale, disposal, discontinuance or change within seven days of such sale, disposal, discontinuance or change, as the case may be.
