State Act
Section 31. 1[Proprietor] to declare the name of owner
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This Act was repealed on 1 July 2017 by the Delhi Goods and Services Tax Act, 2017 (Delhi Act 3 of 2017), s.174(1)(iii); it may still apply to matters that began before then.
31. 1[Proprietor] to declare the name of owner Every 1[proprietor], who is liable to pay tax, and who is a Hindu undivided family, or an association or club or society or firm or company, or who carries on business as the guardian i or trustee or otherwise on behalf of another person, shall within the period prescribed send to the business authority prescribed, a declaration in the manner prescribed stating the name of the person or persons who is the owner or who are the owners of the 2[establishment]. Such declaration may be revised from time to time.