Section 13(1) in The Rajasthan Tax on Luxuries (in Hotels and Lodging Houses) Act, 1990
(1)If a hotelier liable to pay tax under this Act -(a)sells or otherwise disposes of his business or any part thereof, or effect or makes any other change in the composition of the ownership of the business, or(b)discontinues his business, or change the place thereof or opens a new place of business, or(c)changes the name or nature of his business, or(d)enters into a partnership or other association in regard to his business, he shall within thirty days inform the Luxury Tax officer having jurisdiction accordingly.
