(1) Every dealer who is deemed to have been registered under sub-section (3) of section 23, shall, within thirty days from the appointed day, furnish to the appropriate assessing authority, a declaration in respect of the manager or officers referred to in section 27D and shall send a revised declaration within thirty days from the date of change of such manager or officers in Form no. 7.

(2) Every dealer other than those referred to in sub-rule (1), shall furnish to the appropriate assessing authority such declaration in Form no. 7 within thirty days from the date of receipt of registration and shall send a revise declaration within thirty days from the date of change of such manager or officers in such Form no.