38. Information to be furnished regarding change in business, etc. - If any dealer liable to pay tax under this Act-
(a)transfers his business, in whole or in part, by sale, lease, leave or licence, hire or in any other manner whatsoever, or otherwise disposes of his business or any part thereof, or effects or knows of any other change in the ownership of the business, or(b)discontinues his business or, changes the place thereof or opens a new place of business, or(c)changes the name of his business, or(d)enters into a partnership or other association in regard to his business,he shall, within the prescribed time, inform the prescribed authority accordingly; and where any such dealer dies, his executor, administrator or other legal representative, or where any such dealer 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 as the case may be, dissolution.
