(2)An amendment of the certificate of registration made under sub-section (1) shall take effect:-(a)in the case of a change in the name, ownership or place of business, or opening of a new place of business, from the date of contingency which necessitates the amendment whether or not information in that behalf is furnished within the time prescribed under section 40;(b)in the case of any addition or modification in the description of any goods or class of goods in the certificate of registration, from the date of the contingency if information in that behalf is furnished within the time prescribed under section 40 and from the date of receipt of request for such addition or modification by the Commissioner, in any other case;(c)in the case of deletion of any goods or class of goods, from the date of order of deletion:Provided that the Commissioner shall, before amending on his own motion a certificate of registration, give the dealer affected by such amendment a reasonable opportunity of being heard:Provided further that where in consequence of a change in the ownership of a business the liability to pay tax of a dealer ceases, the amendment of the certificate of registration shall take effect from the date on which information in respect of such change is furnished under section 40.
