THE WEST BENGAL VALUE ADDED TAX ACT, 2003
CHAPTER IV : Registration of a dealer, enrolment of a transporter, carrier or transporting agent, demand of security, amendment or cancellation of registration of a dealer or enrolment of a transporter, carrier or transporting agent, information to be furnished by a casual dealer, dealer in certain cases.

27A. Information to be furnished by a registered dealer regarding changes of business.

If any registered dealer -

(a) sells or otherwise disposes of his business or any part of his business or effects or comes to know of any change in the ownership of his business, or discontinues his business or changes his place of business or opens a new place of his business; or

(b) discontinues or changes his factory or warehouse or opens a new factory or warehouse; or

(c) changes the name or nature of his business or effects any change in the class or classes of goods in which he carries on his business and which is or are specified in his certificate of registration; or

(d) in the case of a company, effects any change in the constitution of its board of directors; or

(e) accepts digital signature certificate issued under the Information Technology Act, 2000, or

(f) opens a new bank account or closes an existing bank account relating to the business,

he shall within the prescribed time and in the prescribed manner, inform the prescribed authority accordingly and if any such dealer dies, his legal representative shall, in the like manner, inform the said authority.