8G. Proprietor or person to declare the name of owner of business.
- Every proprietor or person who is liable to pay tax, and who is a Hindu undivided family, or an association or club or society or firm or company, or corporation or who carries on business as the guardian or trustees or otherwise on behalf of another person, shall, within the period prescribed, send to the authority prescribed, a declaration in the manner prescribed stating the name of the person or persons who is the owner or who are the owners of the place of entertainment. Such declaration may be revised from time to time.
