Section 97 in The Police Enhanced Penalties Ordinance, 2005
97. Information to be furnished regarding change of business.
- If any person or a registered dealer, liable to pay tax -(i)sells or otherwise disposes of his business or any place of business;(ii)discontinues or transfers his business or changes his place of business or opens a new place of business;(iii)changes the name, constitution or nature of his business; or(iv)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 person dies, his legal representative shall in like manner inform the said authority.
