(1) Every dealer, who is liable to pay tax, and who is a Hindu undivided family, or an association of persons, club or society or firm or company, or who is engaged in business as the guardian or trustee or otherwise on behalf of another person, shall, within the period prescribed send to the authority prescribed, a declaration in the manner prescribed stating the name of the person or persons who shall be deemed to be the manager or managers of such dealer's business for the purposes of this Act. Such declaration may be revised from time to time.

(2) Every dealer liable to pay tax under this Act and who is liable to obtain a permanent account number under the Income Tax Act, 1961(Central Act 43 of 1961), shall communicate within the prescribed time and in prescribed manner to the prescribed authority, the said number if he has obtained the same and in any other case shall state whether he has applied for the same.