Section 51 in Kerala General Sales Tax Rules, 1963
51. Sending of report in certain cases.
- If, at any time a dealer(a)discontinues or sell or otherwise disposes of, the whole or any part of any business carried on by him, or(b)acquires any business or part of any business whether by purchase or otherwise,(c)changes his place of business or any of his place of business or(d)effects any other change in the ownership or constitution of the business or(e)opens a new place of business or(f)changes the name, style or nature of his business or effects any change in the class or description of goods which he sell or(g)starts a new business singly or jointly with other persons, he shall notify the fact to the registering authority within thirty days thereafter.
