Section 21 in Daman and Diu Value Added Tax Regulation, 2005
21. Amendment of registration.
(1)A registered dealer shall inform, the Commissioner in the prescribed manner, within one month, if he -(a)sells or otherwise disposes of his business or any part of his business or any place of 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 warehouse, or opens a new place of business, or closes the business for a period of more than one month; or(c)changes the name, style, constitution or nature of his business; or(d)enters into partnership or other association in regard to his business or adds, deletes or changes the particulars of the persons having interest in his business.(2)If any such registered dealer dies, his legal representative shall, in like manner specified under sub-section (1), inform the Commissioner.(3)The Commissioner may, after considering any information furnished under this Regulation or otherwise received and after making such inquiry as he may deem fit, amend from time to time any certificate of registration granted under this Regulation.(4)An amendment to certificate of registration made under sub-section (3) shall take effect from the date of contingency which necessitates the amendment whether or not information in that behalf is furnished within the time prescribed under subsection (1).(5)Any amendment to a certificate of registration under this section shall be without prejudice to any liability for tax or interest or penalty imposable or for any prosecution for an offence under this Regulation.(6)For the removal of doubts, it is hereby declared that where a registered dealer -(a)effects a change to the nature of the goods ordinarily sold; or(b)is a firm and there is a change in the constitution of the firm without dissolution thereof; or(c)is a trustee of a trust and there is a change in the trustees thereof; or(d)is a Hindu undivided family and the business of such family is converted into a partnership business with all or any of the members of the family as partners thereof; or(e)is a firm or a company or a trust or other organization, and a change occurs in the management of the organization,then, merely by reason of the circumstances aforesaid, it shall not be necessary for the registered dealer to apply for a fresh certificate of registration and on information being furnished the certificate of registration shall be amended.
