Section 13 in The Rajasthan Tax on Luxuries (in Hotels and Lodging Houses) Act, 1990
13. Information to be furnished regarding changes in business.
(1)If a hotelier liable to pay tax under this Act -(a)sells or otherwise disposes of his business or any part thereof, or effect or makes any other change in the composition of the ownership of the business, or(b)discontinues his business, or change the place thereof or opens a new place of business, or(c)changes the name or nature of his business, or(d)enters into a partnership or other association in regard to his business, he shall within thirty days inform the Luxury Tax officer having jurisdiction accordingly.(2)Where any such hotelier dies, his executor, administrator or other legal representative or where any such hotelier is a firm and there is a 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 such death, change in the constitution or dissolution, as the case may be.
