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TMI Blog2019 (12) TMI 467X X X X Extracts X X X X X X X X Extracts X X X X ..... ions 17 14(a) of the VAT Act clearly provide that where there is a change in the constitution of a firm without dissolution thereof, then it is not necessary for the dealer to apply for a fresh certificate of registration. In the case in hand, on constitution of a partnership firm, the dealer immediately moved a duly signed application for amendment on 02.11.2011 in the registration certificate in Form - XII prescribed under Rule 33 of the U.P. Value Added Tax Rules and submitted on 25.11.2011 within the prescribed limit of 30 days - Further, the record reveals that there is no finding against the dealer that the change in the constitution was not informed to the Department in proper format within the prescribed period. Therefore, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... short, 'the VAT Act') applied in Form - XII within the prescribed period for amendment in the registration certificate, but the Assessing Authority, without following the principles of natural justice, rejected the said application, which has been confirmed upto the Tribunal. Aggrieved against the same, the present revision has been filed. The only question for consideration before this Court is as to whether the proprietorship firm, without dissolution entered into partnership firm, is required to apply for a fresh registration certificate or amendment is permissible as per section 75 of the VAT Act. Heard learned counsel for the parties and perused the materials available on record. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erwise received and after making such inquiry as it may deem fit, amend from time to time any certificate of registration which shall take effect: (a) in the case of change in the name, ownership or place of business, or opening of a new place of business, from the date of the event necessitating the amendment whether or not information in that behalf is furnished within the time prescribed under section 75. (b) in case of any addition or modification in the description of any goods or class of goods in the certificate of registration, from the date of event necessitating the amendment if information in that behalf is furnished within the time prescribed under section 75 and in any other case, from the date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d, it shall not be necessary for the dealer or the firm the constitution whereof is changed, or the new trustees, or the new guardian or, as the case may be, the partners of such partnership business, to apply for a fresh certificate of registration, and on information being furnished in the manner required by section 75, the certificate of registration shall be amended. 75. Information to be furnished regarding change of business.- If any dealer to whom the provisions of sections 17 and 18 apply:- (a) transfers his business or any part thereof by sale, lease, leave, license, hire or in any other manner whatsoever, or otherwise disposes of his business or any part thereof; or (b) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gned by the person referred to in sub-rule (6) of rule 32. (2) The application under sub-rule (1) shall accompany the registration certificate and evidence regarding change of business. (3) On receiving the information referred to in sub-rule (1) the registering authority or the assessing authority, as the case may be, shall verify the correctness of information and after making such enquiry as he may deem fit, including enquiry at business premises, pass appropriate order and make necessary amendment in relevant records including registration certificate as for as possible within a period of 30 days. 35. Registration certificate not transferable. - A registrati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the VAT Act with regard to change of his business which includes the change in the ownership of the business. The Division Bench of this Court in Fifco Traders Vs. State of U.P. Another reported in 2014 NTN (54) 323 had an occasion to consider the similar issue. The Court was pleased to hold that when a proprietorship firm is converted into a partnership firm and the Proprietor is also in the partnership firm, then the amendment in the registration certificate is permissible and there is no need for applying a fresh registration. In view of the facts circumstances of the case and the law laid down by the Division Bench of this Court in Fifco Traders (supra), the authorities below were not justifie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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