13. Procedure for amendment. In registration certificate. section 13.

The information required to be furnished under section 13 by a dealer, or by legal heir of a dealer on his death, shall be furnished to the appropriate assessing authority within thirty days of the arising of the contingency necessitating the furnishing of the information and shall be accompanied with the certificate of registration in case it is required to be amended. On receipt of the information the assessing authority shall, if so required, amend the certificate of registration and other relevant records after making such enquiry as he may consider necessary. The amendment made shall, unless ordered otherwise by the assessing authority, take effect from the date of receipt of the information.