8.   Declaration as to manager of undivided Hindu Family, association, etc.-

        Every dealer who is liable to pay tax under the Act and who is an undivided Hindu family association, club, society, firm or company or any person who carries on business as a guardian or trustee or otherwise on behalf of another person while making an application for registration shall furnish to the 1[Assessing Authority] a declaration in 2[Form V(B)] stating the name of the person who shall be deemed to be the Manager in relation to the business of the dealer in the 3[State of Maharashtra.] If any change occurs in the person managing the business, fresh declaration in the said Form shall be furnished to the 1[Assessing Authority] within 30 days from the date of such change.


1.    These words were substituted for the words  “sales tax officer”  by G.N. CST-1399/CR-19/ Tax-1, dated 10-11-2000.

2.    Substituted by G. N. No. STR. 1557-G-1, dated 14-5-1957.

3.    Substituted by Mah. A.O. 1960.