39. Certificate of registration Licence etc., to continue in certain circumstance. - 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 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 coparcener as partners thereof, then, merely by reason of any of the circumstances aforesaid, it shall not be necessary for the, dealer, or the firm with the changed constitution, or the new trustees, or 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 38, the certificate of registration shall be amended; and any Licence, Recognition or Permit granted to the Registered dealer prior to any such change as is mentioned aforesaid shall, subject to the provisions of section 35, also continue to be valid, as also any certificates given under section 12 or 13 under such Licence, Recognition or PermitChapter-VDeclarations, Returns, Assessments, Payments, Penalty and Recovery and Refund of Tax
