Section 61(1) in The Police Enhanced Penalties Ordinance, 2005
(1). Any dealer who is liable to pay tax, and who is a Hindu undivided family or an association of persons, club or society, 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 manager or managers of such dealer's business for the purposes of the Act.
