Section 16(9) in The Maharashtra Value Added Tax Act, 2002
(9)Where a registered dealer, -(a)effect a change in the name of his business, or(b)is a firm, and there is a change in the constitution of the firm without dissolution thereof, or(c)is a trustee of a trust, and there is change in the trustees thereof, or(d)is a guardian of a ward, and there is a change in the guardian or termination of guardianship, or(e)is a Hindu Undivided Family and there is a change of Karta, or(f)is a private limited company which is converted into a public limited company,then, merely by reason of occurrence of any of the changes aforesaid, it shall not be necessary for the dealer, or the firm with the changed constitution, or the new trustees, or new guardian or the ward or the new Karta or the public limited company to apply for a fresh certificate of registration and on information being furnished in the manner required by section 18, the certificate of registration shall, where necessary, be amended and any other certificate granted under the Act, rules or notifications shall also continue to be valid and be amended where necessary with effect from the appropriate date.
