Section 13 in The Punjab Forward Contracts Tax Act, 1951
13. Information to be furnished regarding change of business.
- If any dealer to whom sub-section (2) of section 7 applies -(a)sell or otherwise disposes of his business or any place of business, or(b)discontinues his business or changes his place of business or opens a new place of business, or(c)changes the name or nature of his business. He shall within the prescribed period inform the assessing authority accordingly, and if any such dealer dies, his legal representative shall in like manner inform the said authority.
