Section 13(6) in The Rajasthan Tax on Professions, Trades, Callings and Employments Act, 2000
(6)Where an employer liable to pay tax under this Act, is succeeded in the office or establishment or activity by any person in the manner described in sub-section (5) then, such person shall, -(a)be liable to pay tax in respect of the period from the date of such succession, and(b)within 30 days from the date of such succession, apply for certificate of registration, unless he already holds a certificate of registration.
