49. Nomination of Head office in the case of a [hotelier or proprietor, as the case may be] [Substituted by the (Sixth Amendment) Rules, 2010.] having more than one place of business.
(1)Where a [hotelier or proprietor, as the case may be] [Substituted by the (Sixth Amendment) Rules, 2010.] has within the State more than one place of business (hereinafter referred to as "branches"), he shall nominate one of such branches as the head of office of the business for the purpose of this rule.(2)The [hotelier or proprietor, as the case may be] [Substituted by the (Sixth Amendment) Rules, 2010.] shall intimate the nomination under sub-rule (1) to all the Appropriate Assessing Authorities, within whose jurisdiction such branches are situated, together with the situation thereof, before the close of any year in which business is done in one or more of such branches.(3)In a case falling under this rule, if the [hotelier or proprietor, as the case may be] [Substituted by the (Sixth Amendment) Rules, 2010.] fails to nominate one of the branches to be the head office, the Commissioner may nominate one of such branches to be the head office for the purpose of this rule.(4)All applications, returns or statements prescribed under the Act or these rules shall be submitted in respect of all the branches jointly by the head office to the Appropriate Assessing Authority.(5)The turnover for the whole business shall be the aggregate of the turnover of receipts of all the branches.(6)The person in charge of each branch shall at all reasonable time, on demand by the Appropriate Assessing Authority, furnish the name and the address of the head office, and intimate whether or not his branch returns of turnover of receipts have been despatched to such head office.
