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The Central Sales Tax (Orissa) Rules
CHAPTER IV

11-A.

Every dealer liable to registration under the Act as an undivided Hindu family, an association or club, society, firm or company or who carries on business as a guardian or trustee or otherwise on behalf of another person shall along with the application for registration send to the Registering Authority a declaration in Form X stating the name of the person who shall be deemed to be the Manager of such dealer's business for the purpose of the Act. All statements made and returns furnished by such manager shall be binding on the dealer. Such declaration may be revised from time to time :

Provided that every dealer registered under the Act before the date of commencement of this rule shall furnish to the Registering Authority such declaration within sixty days from the date of commencement of this rule.