The West Bengal Sales Tax Rules, 1995
Chapter III : Registration of dealer, amendment and cancellation of certificate of registration and imposition of penalty for failure to get registered

16A. Information to be furnished with respect to discontinuation of a warehouse or opening of a new warehouse

If any dealer registered under the Act discontinues a warehouse, or opens a new warehouse, he shall make an application in this behalf together with a copy of the certificate of registration within fifteen days from the date of discontinuation of a warehouse or opening of a new warehouse, to the appropriate assessing authority, and if such authority is satisfied that such application is in order the appropriate assessing authority shall amend the certificate of registration.