TMI Blog2014 (4) TMI 693X X X X Extracts X X X X X X X X Extracts X X X X ..... o partnership or other association in regard to his business [sub-sections (c) and (f)] having been given within the prescribed period of 30 days, Rule 33 of the Rules of 2008 would become applicable - Then as per Rule 33(3), when information Rule 33(1) is received by the competent authority, the correctness of the information has merely to be verified and since the respondents do not dispute the correctness of the information furnished by the petitioner, necessary amendment in the relevant records, including registration certificate, ought to have been made, as far as possible, within a period of 30 days. The present is not a case of transfer and is only a case relating to change in constitution of the firm hence in the absence of a registered dealer having been succeeded by another dealer by transfer, the provisions of Rule 35 of the Rules of 2008 would not be attracted - As such the order passed by respondent no.2 rejecting the application of the petitioner for amending the registration certificate u/s 75 read with Rule 33 of the Rules is liable to be quashed - Accordingly, this writ petition stands allowed - The impugned order dated 9.1.2014 passed by respondent no.2 is qu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as well as Sri A.C.Tripathi, learned Standing Counsel appearing for the respondents. With consent of the learned counsel for the parties, this writ petition is being disposed of at the admission stage itself. The submission of the learned counsel for the petitioner is that no proper notice was issued to the petitioner as the notice dated 26.12.2013 is wholly vague for it merely states that the application of the petitioner does not appear to be as per the provisions of the Act of 2008. It is submitted that in the absence of any specific objection or 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice to any liability for tax or penalty (imposable under this Act). Explanation (II) - For the removal of doubts, it is hereby declared that where a registered dealer - (a) affects a change in the name of his business; or (b) is a firm and there is change in the constitution of the firm without dissolution thereof; or (c) is a trustee of a trust and there is a change in the trustees thereof; or (d) is a guardian of the ward and there is a change in the guardian; or (e) is a Hindu Undivided Family and the business of such family is converted into a partnership business with all or any of the coparceners as partners thereof, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion or otherwise, the successor dealer shall obtain a fresh certificate of registration in accordance with these rules. Section 17 deals with registration of dealers and sub-section (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. That having been done, on information as required under section 75 of the Act of 2008 with regard to change of business, (which includes the change in the ownership or constitution of business or entering into partnership or other association in regard to his business [su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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