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TMI Blog2009 (12) TMI 856X X X X Extracts X X X X X X X X Extracts X X X X ..... der the new provision will also be subject to the limitation contained in the second proviso to section 16(2) of Act. - W.A. No. 2874 of 2009 - - - Dated:- 23-12-2009 - RAMACHANDRAN NAIR C.N. AND MOHANAN V.K. , JJ. The judgment of the court was delivered by C.N. RAMACHANDRAN NAIR J. This writ appeal is filed against the judgment of the learned single judge declaring eligibility of the respondent for getting registration under the Kerala Value Added Tax Act from the date of commencement of business which is April 1, 2007. We have heard the Government Pleader appearing for the appellant and Sri R. Ramadas, counsel appearing for the respondent. The respondent though started business on April 1, 2007 did not apply for registrat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther that new dealers applying for registration and existing dealers having registration may avail this benefit subject to the condition that they shall pay tax under the respective provisions along with interest and will not be entitled for any refunds relating to the period prior to filing of application for registration: Provided also that in the case of dealers against whom an offence has been detected under section 67 of the Act before filing application for registration, registration shall be granted under this sub-section subject to the finalisation of the proceedings in respect of the offence so detected. The above amendment became effective with effect from April 1, 2009 whereas the respondent was already granted registrat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation for the purpose of availing benefit under section 6(5) and section 8 of the Act. However, retrospectivity for registration available to a dealer by virtue of the proviso above referred is unaffected by any order passed by the officer. In other words, even if registration has not been applied for retrospectively or granted retrospectively, still the presumption is available under the new proviso for the dealer to pay tax if the dealer so wants under section 6(5) and section 8 of the Act. Subject to this limited benefit conferred under clauses (a) and (b) of the proviso, a dealer has no right to claim retrospective registration by making an application for correction of certificate of registration. Further even without correction of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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