Section 8. Information to be furnished regarding changes in business etc.

(1) If an operator liable to pay Cess under the Act (a) Sells or otherwise disposes of his business or any parts thereof or makes any other changes in the ownership of the business or, (b) Discontinues his business or changes the name, nature or place thereof or opens a new place of business, or (c) Enters into a partnership of association in regard to his business, he shall within the prescribed time inform the Authorised Officer of the change. (2) Where an operator dies, the executor, administration other legal representative or where any such operator is a firm and there is a change in the constitution of the firm or the firm is dissolved e very person who was a partner thereof shall, in like manner inform the Authorised Officer, of such death or, as the case may be, change or dissolution of the firm.