(1)If the holder of certificate of registration in one area, shifts his place of work in another area, he shall within fifteen days of such shifting, give notice thereof to the Profession Tax Assessing Authority by whom the certificate was issued and shall, at the same time, send a copy of such notice to the Profession Tax Assessing Authority exercising jurisdiction over the area to which the place of work is being or has been shifted.(2)With effect from the commencement of the quarter immediately following the quarter in which the notice is given, the Profession Tax Assessing Authority having jurisdiction over the area to which the place of work has been shifted shall exercise all powers and perform all functions pertaining to the determination and recovery of tax and matters ancillary thereto in respect of the sender of such notice.
