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TMI Blog2013 (4) TMI 169X X X X Extracts X X X X X X X X Extracts X X X X ..... ho were not registered under the Act and had voluntarily applied for registration during the period specified in the Section. Thus in so far as the petitioner is concerned, they got themselves registration with effect from 28-12-2006. Therefore, when Section 15 B was introduced by the Kerala Finance Act, 2008 with effect from 1-4-2008, petitioner was registered dealer and hence is not one similarly situated to dealers who are eligible for the benefit of the section. Consequently, the petitioner cannot plead that they are similarly situated dealers and cannot complaint of discrimination or violation of Article 14 of the Constitution. Thus case of discrimination canvassed by the petitioner has to be rejected. - W.P.C. No. 30173 OF 2008 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sions of Section 15 of the Act, petitioner had the obligation to get registration under the Act and under Section 6, they also he had the liability to pay tax due under the Act. In so far as Section 15 B of the Act is concerned, it reads thus: Special drive for registration- Notwithstanding anything contained anywhere in this Act, dealers who had voluntarily applied for registration under the Act for the period from 15th December 2007 to 31st March, 2008 would be entitled to- (a) get registration with effect from the date of commencement of business irrespective of the date of application; (b) claim input tax credit on their purchases covered under bills/invoices of registered dealers within the State from the date of comme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -2008, petitioner was registered dealer and hence is not one similarly situated to dealers who are eligible for the benefit of the section. Consequently, the petitioner cannot plead that they are similarly situated dealers and cannot complaint of discrimination or violation of Article 14 of the Constitution. If that be so, the case of discrimination canvassed by the petitioner has to be rejected. 6. Even otherwise when beneficial provisions are introduced in a statute, legislature is entitled to specify cut of dates limiting its operation. Such dates will have various implication including financial. Therefore, unless it is shown by the person who impugn the provision that the cut of date indicated in the provision is arbitrary, a co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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