9911796707
TMI Blog2019 (12) TMI 467X X X X Extracts X X X X X X X X Extracts X X X X ..... admitted by this Court on 31.01.2014. It has been averred in the revision that the revisionist was a proprietorship firm and was duly registered with effect from 04.04.2005, for which the registration in Form - XI was issued on 07.05.2012. Thereafter, the Proprietor of the firm including three persons as partners and formed a partnership firm with effect from 02.11.2011 and as per the provisions of the U.P. Value Added Tax Act, 2008 (in 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iable to pay tax under this Act shall obtain registration certificate issued by the prescribed registering authority in the prescribed form. (2)..... ................. (14) The registering authority, after considering any information furnished or otherwise 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f, then merely by reason of any of the circumstances aforesaid, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 registration certificate granted under these rules shall not be transferable. Where a registered dealer is succeeded in the business by another dealer by transfer, reconstitution or otherwise, the successor dealer shall obtain a fresh certif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urt 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 justified in rejecting the amendment application of the revisionist. Accordingly, the order dated 03.12.2013 passed by the Commercial Tax Tribunal, Lucknow in Second Appeal No. 384 of 2012 is hereby set aside. The question of law is answered, accordingly, in favour of the revisionist and against the Department. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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