9911796707
TMI Blog1998 (3) TMI 664X X X X Extracts X X X X X X X X Extracts X X X X ..... a, provides that on receipt of an application in the prescribed form from any one of those possessing the requisite qualifications, the Commissioner of Commercial Taxes may after making such enquiries as he may consider necessary, enrol the applicant as a sales tax practitioner. In terms of the said rule as it stood before the promulgation of the Karnataka Sales Tax (Amendment) Rules, 1991, any pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rit petition. 2.. Counsel for the petitioner strenuously argued that the view taken by the respondents was legally untenable. He contended that since the petitioner was eligible as per the qualifications prescribed on the date he had filed the application, any amendment to rule 56 subsequent to the making of the said application could not deprive him of what was a right vested in him under the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . To the same effect indeed is the view taken by the Supreme Court in A.A. Calton's case (1983) 3 SCC 33 relied upon by the petitioner. The difficulty however arises when we find that the amendment to rule 56 brought by the Karnataka Sales Tax (Amendment) Rules, 1991 is not only prospective, but has been made effective from April 1, 1991: Sub-rule (2) of rule I of the said Amendment Rules specific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e light of the changed legal position under the amended rule 56. 4.. Reference may also be made to proviso to rule 56(2) according to which persons who were enrolled as sales tax practitioners immediately prior to the commencement of Karnataka Sales Tax (Amendment) Rules, 1991 would continue to remain eligible to practice as sales tax practitioners notwithstanding the amendment unless their name ..... X X X X Extracts X X X X X X X X Extracts X X X X
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