| Duty to inform |
| Duty to inform |
| 10.—(1) Every person liable to pay cess under this Act shall, within 7 days of the date of commencement or cessation of any business carried on by him in respect of which cess is payable on any transaction relating thereto, inform the Board in writing of the business carried on by him. [Act 28 of 2018 wef 06/09/2018]
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