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[Cites 0, Cited by 0] [Section 19] [Entire Act]

NCT Delhi - Subsection

Section 19(4) in Delhi Sales Tax Act, 1975

(4)For the removal of doubts, it is hereby declared that where a registered dealer-
(a)effects a change in the name of his business; or
(b)is a firm and there is a change in the constitution of the firm without dissolution thereof; or
(c)is a trustee of a trust and there is a change in the trustees thereof; or
(d)is a guardian of a ward and there is a change in the guardian; or
(e)is a Hindu undivided family and the business of such family is converted into a partnership business with all or any of the co-parceners as partners thereof,
then, merely by reason of any of the circumstances aforesaid, it shall not be necessary for the dealer, or [the firm which changed the constitution] [Subs. by Act 38 of 1978, s. 3 and the Second Schedule, for 'the firm who changed constitution' (w.e.f. 26-11-1978).] or the new trustees, or the new guardian, or as the case may be, the partners of such partnership business, to apply for a fresh certificate of registration and on information being furnished in the manner required by section 40 the certificate of registration shall be amended.