Section 5(8) in Kerala General Sales Tax Rules, 1963
(8)(a)Every Partnership Firm shall, at the time of submitting the application for registration under Section 14, file a copy of the partnership deed and a declaration in Form 2 signed by all the partners stating the names and addresses of all the partners and their respective shares in the business and addresses of all the partners and their respective shares in the business along with the application for registration. Every company or association of persons or body of individuals shall, at the time of submitting the application for registration under Section 14, file a copy of the Memorandum of Association and Articles of Association along with the application for registration.(b)if a partner retires without the partnership being dissolved thereby he shall send to the registering authority a declaration in Form 3 within 30 days of his retirement, along with a copy of the deed of retirement.(c)Every dealer, including a joint family entering into or forming a partnership in regard to his business shall, within 30 days of such event happening, send to the registering authority of the area in which his principal place of business is situated, fresh application for registration in Form 1 as provided in sub-rule (7) along with copies of the partnership deed and declaration in form 2 as provided in clause (a).(d)If any Partnership Firm is dissolved and the business is taken over by an individual, he shall apply for fresh registration as provided for in sub-rule (7).
