[ Hotelier ] to declare the name of owner of business

31. Hotelier and tobacconist to declare the name of owner of business.-

Every hotelier and tobacconist 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 or trustee or otherwise on behalf of another person, shall within the period prescribed send to the 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 business. Such declaration may be revised from time to time.