Section 3M(1) in The Goa Entertainment Tax Act, 1964
(1)If a proprietor or person liable to pay tax under this Act,-(a)sells or otherwise disposes off his business or any part thereof or effects or makes any other changes to his knowledge in the ownership; or(b)discontinues or changes the place thereof or opens the new place of providing entertainment; or(c)changes the name or nature of the activity; or(d)enters into a partnership or other association in regard to his activity he shall, within the prescribed time, inform the Commissioner accordingly.
