(8)If any registered dealer or other dealer who is required to furnish returns under sub-section (1) of Section 18-(a)sells or otherwise disposes of his business or any part or place of his business or effects or comes to know of any other change in the ownership of the 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 or if he dies, his legal representative shall within the prescribed time, inform the prescribed authority accordingly.
