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State of Tripura - Section

Section 42 in Tripura Sales Tax Act, 1976

42. Information to be furnished regarding change of business.

- If any dealer--
(a)sells or otherwise disposes of his business or any part of i his business or any place or business or effects or comes to 1 know of any other change in the ownership of the business, or
(b)discontinues his business or changes his place of business or opens a new place of business, or
(c)changes the name or nature of his business, he shall within [fourteen days] [Substituted by The Tripura Sales Tax (Fourth Amendment) Act, 1978, w. e. f. 11.8.1978.] inform the prescribed authority accordingly ; and if any such dealer dies, his legal representatives shall in like manner inform the said authority.