Section 96 in Arunachal Pradesh Goods Tax Act, 2005
96. Dealer to declare the name of manager of business.
- Every dealer, who is liable to pay tax under this Act, and who is a Hindu Undivided Family, or an association of persons, club or society or firm or company, or who is engaged in business as the guardian or trustee or otherwise on behalf of another person, shall within the period prescribed, furnish a declaration in the manner prescribed, stating the name of the person or persons who shall be deemed to be the manager or managers of such person's business for the purposes of this Act. Such declaration shall be revised from time to time as required.
