Section 19(2) in Uttaranchal Value Added Tax Act, 2005
(2)Where a registered dealer;-(a)effects a change in the name of his business; or(b)is a firm and there is change in the Constitution of the firm without dissolution thereof; or(c)is a trust and there is a change in the trustees thereof; or(d)is a guardian of a ward and there is a change in the guardianship; or(e)is a "Joint Hindu family" and the business of such family is converted into a partnership business with all or any of the coparceners as partners thereof, then merely by reason of any of the circumstances aforesaid, it shall not be necessary for such dealer or such firm to apply for a fresh certificate of registration and on information being furnished in the manner required under this Section, the certificate of registration shall be amended.
