Section 25 in Himachal Pradesh General Sales Tax Act, 1968
25. Information to be furnished regarding change of business.
- If any dealer to whom the provisions of sub-section (3) of section 12 apply,-(a)sells or otherwise disposes of his business or any place of business, or(b)discontinues or transfers his business or changes his place of business or opens a new place of business, or(c)changes the name (constitution) or nature of his business, or(d)wants to make any change in the class or classes of goods specified in his certificate of registration for use in the manufacture of any goods for sale, he shall, within the prescribed time, inform the prescribed authority accordingly; and if any such dealer dies, his legal representative shall, in like manner, inform the said authority.
