Section 13(1) in Gujarat Value Added Tax Rules, 2006
(1)A declaration in respect of name of the manager or managers of business under section 65 shall be made in Form 106 and shall be sent to the registering authority where such declaration is to be made for the first time, it shall be made alongwith an application for registration:Provided that a dealer who is deemed to have been registered under section 23 shall not be required to furnish declaration under this rule if he has already furnished the declaration earlier.
