Section 5A(1) in The West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979.
(1)If any employer registered under this Act, -(a)sells or otherwise disposes of his trade or business or any part of his trade or business or effects or comes to know of any other change in the ownership of his trade or business, or(b)changes the name or nature of his profession, trade or business, or(c)in the case of a company, effects any change in the constitution of its board of directors, or(d)discontinues his profession, trade or business or changes his place of work or opens a new place of work,he shall, within thirty days from the date of such sale, disposal, change, or discontinuance, referred to in clause (a), clause (b), clause (c), or clause (d), inform the prescribed authority in an application furnishing necessary particulars together with the copy of the certificate of registration and if such employer dies, his legal representative, shall, in the like manner, inform the said authority.
