22. Information regarding discontinuance of business or change of place of business.

If, at any time, a dealer,

(i) discontinues or sells or otherwise disposes of the whole or any part of any business carried on by him; or

(ii) changes his place of business or any of his places of business; or

(iii) opens a new place of business; or

(iv) changes the name of any business carried on by him, the dealer or if he is dead, his legal representative; shall intimate the fact to the assessing authority concerned within thirty days hereafter.