Section 17(11) in Uttaranchal Value Added Tax Act, 2005
(11)If any dealer to whom the provisions of Section 15 apply-(a)transfers his business or any part thereof by sale, lease, leave, license, hire or in any other manner whatsoever, or otherwise disposes off his business or any part thereof; or(b)acquires any business, whether by purchase or otherwise; or(c)effects or comes to know of any other change in the ownership or Constitution of his business; or(d)discontinues his business or changes his place of business or ware house or opens a new place of business or warehouse; or(e)changes the name, style or nature of his business or effects any change in the class or description of goods in which he carries on his business, as specified in his certificate of registration; or(f)enters into partnership or other association in regard to his business; or(g)starts a new business or joints another business either singly or jointly with other person; or(h)in case of a company incorporated under a statute or a company or a private company registered under the Companies Act effects any change in the Constitution of Board of Directors; or(i)effects any change in particulars furnished in application for grant of registration certificate under Section 15 or Section 16, shall within thirty days of the occurring of any of the events aforesaid, inform the Assessing Authority in the manner as may be prescribed.
