Section 26(1) in The Gujarat Value Added Tax Act, 2003
(1)Where a registered dealer-(a)transfers his business, in whole or in part, or transfers his place of business, by sale, lease, leave or licence, hire or in any other manner whatsoever, or otherwise disposes of his business or any part thereof or effects or comes to know of any other change in the ownership of the business;(b)discontinues his business or changes the place of business thereof or opens a new place of business, or temporarily close the business for a period more than thirty days;(c)changes the name, style, constitution or nature of his business; or(d)enters into partnership or other association in regard to his business or effects any changes in the ownership of the business.he shall, within the prescribed time inform the prescribed authority accordingly; and if any such dealer dies, his legal representative shall inform of such death or where any such dealer is a firm and there is any 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 the change in the constitution or as the case may be, dissolution of the firm.
