The Gujarat Value Added Tax Act, 2003
CHAPTER VIII. : LIABILITY TO PRODUCE ACCOUNTS AND SUPPLY OF INFORMATION

65. Dealer to declare the name of manager of business.

Every registered dealer shall within the period prescribed, file a declaration in the manner prescribed stating the name of the person or persons who shall be deemed to be the manager or managers of business of such dealer, for the purposes of this Act and in the event of change of manager, the dealer shall revise the declaration within thirty days from the date of such change.