Rule 53
 
If at any time 1[ a dealer]

(a) discontinues or sells or otherwise disposes of the whole or any part of any business carried on by him; or

(b) changes his place of business or any of his places of business; or

(c) opens a new place of business; or

(d) changes the name of any business carried by him.

1[the dealer] or if he is dead the legal representative shall notify the fact to the 1[ assessing authority] concerned within 30 days thereafter.

1. Subs. by G.O.Ms.No.868, Rev. Dt.29.08-.989