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State of Punjab - Section

Section 16 in Punjab General Sales Tax Act, 1948

16. Information to be furnished regarding change of business.

- If any dealer to whom the provisions of sub-section (3) of section 10 apply :-
(a)sells or otherwise disposes of his business or any place of business; or
(b)discontinues or transfers his business or changes his place of business or opens a new place of business; or
(c)changes the name, constitution or nature of his business; or
(d)wants to make any change in the class or classes of goods specified in his certificate of registration for use in the manufacture of any goods for sale, he shall within the prescribed time inform the prescribed authority accordingly and if any such dealer dies his legal representative shall in like manner inform the said authority.