Chapter - V
MISCELLANEOUS
15.Declaration as to Manager of Hindu undivided family, association, etc. :-
Every dealer who is liable to pay tax under the Act, and who is a Hindu undivided family, association, club, society, firm or company or any person who carries on the activity of execution of works contract as a guardian or trustee or otherwise on behalf of another person, while making an application for registration shall furnish to the registering authority a declaration in Form XXI stating the name of the person who shall be deemed to be the manager in relation to the activity of execution of works contract in the State of Maharashtra. If any change occurs in the person managing the said activity, fresh declaration in the said form shall be furnished to the registering authority within thirty days from the date of such change.