State Act

THE DELHI TAX ON LUXURIES ACT, 1996

This Act was repealed on 1 July 2017 by the Delhi Goods and Services Tax Act, 2017 (Delhi Act 3 of 2017), s.174(1)(iii); it may still apply to matters that began before then.

11. Certificate of registration to continue in certain circumstance Where a registered 1[proprietor]— (a) effects change in the name of his business, or (b) is a firm; and there is a change in the constitution of the firm without dissolution thereof, or (c) is a trustee of a trust, and there is change in the trustees thereof, or (d) is a guardian of a ward, and there is change in the guardian, then merely by reason of any of the circumstances aforesaid, it shall rot be necessary for the 1[proprietor], or the firm with the changed constitution, or the new trustees, or new guardian, to apply for a fresh certificate of registration and on information being furnished in the manner required by section 10, the certificate of registration shall be amended.