19.  Dealer to declare the name of manager of business and permanent account number :-                 

       (1) Every dealer, who is liable to pay tax, and who is a Hindu Undivided Family, or an association of persons, club or society or firm or company, or who is engaged in business as the guardian or trustee 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 shall be deemed to be the manager or managers of such dealer’s business for the purposes of this Act.  Such declaration shall be furnished at the time of registration whenever applicable and may be revised in the prescribed manner, from time to time.

      (2)  Every dealer liable to pay tax under this Act who is liable to obtain a permanent account number under the Income Tax Act, 1961, shall communicate to the Commissioner, in the prescribed time and manner, the said number 1[* * *].


1  These words were deleted for words “if he has obtained the same and in any other case shall State whether he has applied for the same and provide the details of the application” by Mah. Act No. XXV of 2007, dt. 6.8.2007 w.e.f. 15.8.2007 as per Notification No. VAT.1507/CR-57/Taxation-1, dt. 10.8.2007