- (I) Every dealer liable to pay tax under this Act, who is an Undivided Hindu Family, a firm, company corporation, society, club or association shall furnish to the prescribed authority in the prescribed manner and within the prescribed time, a declaration stating the name and prescribed particulars of the person who shall be deemed to be in charge of the business for the purpose of this Act.(2)Any statement made. return furnished, accounts, registers and documents produced or evidence given by such person or any other person authorized by him or by the dealer in this behalf, in the course of any proceedings under this Act, shall be binding on and enforceable against the dealer.
