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2017 (3) TMI 1955

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..... b-clause (iv) of Rule 17(8) of the Kerala Value Added Tax Rules 2005 (KVAT Rules), a partnership firm alone is referred to, since by virtue of Section 4 of the LLP Act, the provisions of the Indian Partnership Act, 1932, are made inapplicable - HELD THAT:- It is to be noticed that the petitioner is a partnership firm, though one of limited liability to the partners and there is no reference to the .....

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..... nce, the petitioner would have to comply with Ext.P6, by way of providing a declaration in form No.2, signed by all the partners with details as shown therein. Petition disposed off.
HONOURABLE MR. JUSTICE K.VINOD CHANDRAN For the Appellant : Adv. Sri. Ramesh Cherian John For the Respondent : Government Pleader Sri. V. K. Shamsudheen JUDGMENT The petitioner is aggrieved with the fact that E .....

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..... a declaration in Form No.2, signed by all the partners stating the names and addresses of all the partners and their respective shares in the business [and a certified copy of the resolution to apply for registration and authorizing a partner to file application on its behalf] 4. It is to be noticed that the petitioner is a partnership firm, though one of limited liability to the partners and th .....

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..... firm as provided under the KVAT Rules. In such circumstance, the petitioner would have to comply with Ext.P6, by way of providing a declaration in form No.2, signed by all the partners with details as shown therein. 6. However, with respect to the affidavit to be filed, the form of which, is available in the rule itself indicates that the same could be filed by a proprietor/managing partner / ma .....

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