Act Number: 55

Act Name: The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962

Year: 1962

Enactment Date: 1962-12-13

Long Title: An Act to consolidate and amend the law relating to the levy of a tax on sales of motor spirit and lubricants in the Union territory of Manipur.

Ministry: Ministry of Finance

Department: Department of Revenue

Section 34: Information to be furnished regarding change of business.
    If any dealer--
         (a) sells or otherwise disposes of his business or any part of his business or any place of business or effects or comes to know of any other change in the ownership of the business, or
         (b) discontinues his business or changes his place of business or opens a new place of business, or
         (c) changes the name or nature of his business,
he shall within the prescribed time inform the Commissioner accordingly, and if any such dealer dies, his legal representative shall in like manner inform the Commissioner.
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