Section 103 in Meghalaya Value Added Tax Act, 2003
103. Information to be furnished by dealers regarding changes of business.
- If any dealers:-(a)Sells or otherwise disposes of his business or any part of his business or effect or comes to know of any change in the ownership of his business, or discontinues his business or changes his place of business or opens a new place of business, or(b)Discontinues or changes his warehouses or opens new warehouses, or changes the name or nature of his business or effects any change in the class or classes of goods in which he carries on his business and which is or are specified in the certificate of registration, or(c)In the case of a company, effect any change in the constitution of its board of directors he shall, within the prescribed time and in the prescribed manner, inform the prescribed authority accordingly and in such dealer dies, his legal representative shall, in the like manner, inform the said authority.
