18. Intimation about shifting of place of work and actions to be taken thereupon

(1) If the holder of a certificate of registration or a certificate of enrolment in one area shifts his place of work to another area, he shall within thirty days of such shifting give notice thereof to the prescribed authority from whose office the certificate was issued and shall at the same time send a copy of such notice to the prescribed authority exercising jurisdiction over the area to which the place of work is shifted.

(2) Where the prescribed authority from whose office the certificate has been issued-

(a)comes to know of any shifting of place of work of a holder of certificate of registration or certificate of enrolment; or 

(b)receives the notice referred to in sub-rule (1), within thirty days or thereafter, 

such prescribed authority shall, upon being satisfied that there is such shifting in the place of work to another area, transfer all the records of such holder of certificate of registration or certificate of enrolment ordinarily within ten days of his knowledge about such shifting or receipt of such notice, as the case may be to the prescribed authority exercising jurisdiction over the area to which the place of work is shifted.

(3) On receipt of the records as referred to in sub-rule (2) of such holder of certificate of registration or certificate of enrolment the prescribed authority in whose jurisdiction the place of work has been shifted, shall, upon being satisfied that there is such shift in the place of work to an area under his jurisdiction, amend the certificate of registration or certificate of enrolment of such holder of certificate in accordance with the provisions of sub-rule (1) of rule 5 or sub-rule(2) of rule 6, as the case may be, ordinarily within ten days of receipt of such records and thereupon such prescribed authority shall exercise all the powers and discharge all the functions pertaining to the determination and recovery of tax and all matters ancillary thereto in respect of such holder of certificate and the prescribed authority from whose office the certificate was issued shall cease to exercise such power and discharge such functions in respect of such holder of certificate.