Delhi Sales Tax Act, 1975 · Chapter VII: Liability to Produce Accounts and Supply of Information
Section 40: Information to be furnished regarding change of business
If any dealer to whom the provisions of sub-section (2) of section 21 apply—
(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 warehouse, or opens a new place of business; or
(c) changes the name or nature of his business, or effects any change in the goods or class of goods in which he carries on his business and which is or are specified in his certificate of registration; or
(d) enters into partnership or other association in regard to his business,
he shall, within the prescribed time, inform the prescribed authority accordingly, and if any such dealer dies, his legal representative shall in like manner inform the said authority.
Source: India Code (indiacode.gov.in), the consolidated text published by the Legislative Department, Government of India. Text as updated on India Code on 15 October 2026. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.
Supreme Court judgments citing the section 40
No Supreme Court judgment in our database cites this section yet.