9911796707
TMI Blog2014 (4) TMI 693X X X X Extracts X X X X X X X X Extracts X X X X ..... constitution of the proprietorship firm was changed to a partnership firm by inducting two persons as partners, besides the proprietor in whose name the firm was initially registered, but the nature of business was to remain the same. Such partnership deed was registered on 15.11.2013 and was made effective from 25.11.2013. The information with regard to change in the constitution of the firm was required to be given under the provisions of the Act of 2008, which was furnished by the petitioner on 27.11.2013 in Form XII of the Act of 2008 through one of its partners, the receipt of which was issued by the respondent on 24.12.2013. Then on 26.12.2013 a notice was issued by the respondent no.2-Assistant Commissioner, Commercial Tax, Bulands ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reason having been given in the notice, the petitioner was handicapped in submitting its objections. It is further submitted by the learned counsel for the petitioner that a combined reading of section 17(14)(a) and Explanation (II) as well as section 75 (c) and (f) of the Act of 2008 read with Rules 33 and 35 of the Rules of 2008 would clarify the entire position, that on information being provided in the requisite format with regard to re-constitution of the firm, necessary amendment in the registration certificate was to be incorporated by the respondent-authority within 30 days. It is also submitted that Rule 35, which provides for fresh certificate of registration to be obtained where a registered dealer has succeeded in the business b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the amendment if information in that behalf is furnished within the time prescribed under section 75 and in any other case, from the date of receipt of request for such addition or modification by the registering authority or the assessing authority, as the case may be; (c) in case of deletion of any goods or class of goods, from the date of order of deletion. Provided that where in consequence of a change in the ownership of a business, liability for payment of tax of any dealer ceases, the amendment of the certificate of registration shall take effect from the date on which information in respect of such change is furnished under section 75. Explanation (I) - Any amendment of a certificate of registration under this sub-section shall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any other change in the ownership or constitution of his business; or (d) discontinues his business or changes in his place of business or warehouse or opens a new place of business or warehouse; or (e) changes the name, style or nature of his business or effects any change in the class or description of goods in which he carries on his business, as specified in his certificate of registration; or (f) enters into partnership or other association in regard to his business; or (g) starts a new business or joins another business either singly or jointly with other persons; or (h) in the case of a company incorporated under a statute effects any change in the constitution of Board of Directors; or (i) effects any change in the particular ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction (14)(a) read with Explanation (II) would clearly show that where there is a change in the constitution of the firm without dissolution thereof, then it shall not be necessary for the dealer or the firm (the constitution whereof is changed) to apply for a fresh certificate of registration, and then on information being furnished in the manner required by section 75, the certificate of registration shall be amended. It is not the case of the respondents that the change in the constitution of the firm was not informed to the Department in the proper format or within the prescribed period. As such, we are proceeding on the basis that the information was supplied by the petitioner on the requisite format and within the specified period. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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