13. Declaration of Business Manager.

(1) Every dealer shall declare the name of his Business Manager(s) in Form VAT-02. In case of a dealer registered under the repealed Act, he shall submit such declaration within a period of sixty days of publication of these rules to the assessing authority and / or the authorized officer. The Commissioner may further extend this period for a maximum period of sixty days.

(2) Such declaration shall be signed by:-

(a) Proprietor, in case of Proprietorship concern

(b) Managing Partner, in case of Partnership firm and where there is no Managing Partner, by any Partner

(c) Managing Director / Director or authorized signatory, in case of a Company

(d) Karta, in case of Hindu Undivided Family; or

(e) Authorized Signatory, in all other cases.

(3) In case of any change of Business Manager(s), the dealer shall inform his assessing authority and / or the authorized officer, with in fifteen days from the date of such change and shall submit duly filled in Form VAT-02.

(4) The Business Manager(s) so declared shall be deemed to be authorized to receive notice and other documents under the Act, and all acts done by the Business Manager(s) in the course of business shall be deemed to have been done by the dealer and the dealer shall be responsible for all act(s) done by his Business Manager(s) in the course of business.