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2008 (12) TMI 698 - CALCUTTA HIGH COURTIf the dealer has failed to comply with the provisions in sub-section (2) of section 23, he would not get any benefit to register as dealer under the West Bengal Value Added Tax Act, 2003 in question from the date of the application which he has filed? Held that:- It appears from the said rule that the dealer has to make an application within the time-limit mentioned in section 23(2). In the instant case, it appears that the dealer has failed to apply within the time mentioned in section 23(2) and the certificate of registration shall be made valid from the date of incurring liability which has already been defaulted by the dealer as it appears from the facts in question, and, further it has been specifically stated, in case such application made after the said time-limit, certificate for registration shall be valid from the date of order of granting registration. In the facts and circumstances of the case, such rule has been prescribed by the authority which has been given authority under section 114 of the VAT Act and furthermore, under section 23(2) of the said Act. Therefore, no infirmity in the said rule which has been framed by the authority without taking into consideration the moot and reasons as has been stated for enacting the Act in question.Accordingly, in our considered opinion, there is no violation by the said authority in framing of such rule and, thereby, it cannot be said that there is any violation of the Act in question or any article of the Constitution of India. Therefore, we cannot declare that the said rule 6(2) is ultra vires in the facts and circumstances of the case.
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