Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2013 (5) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (5) TMI 621 - HC - VAT and Sales TaxU.P. Value Added Act, 2008 - applications dated 12th February, 2008 in Form VII and VIII purporting to be under section 17(5) of the U.P. VAT Act, 2008 for validation of registration certificate issued under the erstwhile Act filed by widow of deceased who was a registered dealer under the U.P. Trade Tax Act, 1948 - claim under scheme of Group Insurance for all registered dealers by the name of Traders Accident Insurance Scheme denied - Maintainability of writ - Held that:- Once the registration certificate is granted by the Registering Authority, it relates back to the date of enforcement of U.P. VAT Act, 2008, in view of specific provision contained in section 17(9). Consequently, Anil Kumar Kesarwani, the deceased, was a registered dealer on the date of enforcement of the U.P. VAT Act, 2008, till his death on 4-6-2009. Question of grant of registration certificate and satisfaction regarding fulfilment of requirements under the Act is a matter between the dealer and the Registering Authority and the insurer has no right to question the wisdom of the Registering Authority. There is also no prohibition under the Act for grant of formal registration certificate to a dealer posthumously. Rather it was the necessity in law, as Anil Kumar Kesarwani who was a registered dealer under the erstwhile Act and was liable to pay tax under the new Act, was under statutory obligation to apply for being registered under the Act and reciprocal duty being cast upon the Registering Authority to grant such certificate to him. Thus, even otherwise, there was no illegality in the action of the Registering Authority in registering Anil Kumar Kesarwani by granting registration certificate dated 18th September, 2010. As such, the first objection by the Insurance Co. that the registration certificate having been granted 15 month after the death of Anil Kumar Kesarwani is invalid, cannot be sustained. A bare perusal of provision of erstwhile Act and the new Act will show that the requirement of obtaining biometric data is not the prerequisite for registering a person under the Act. Rather section 17(3) read with section 17(5) states that every dealer holding registration certificate under the erstwhile Act, as a dealer, is deemed to be registered under the new Act only upon making an application in Form VIII accompanied by certain documents and requisite fee without getting biometric verification done. Thus non-obtaining of biometrics data, as in the instant case, will not invalidate the registration certificate. Contention of the respondent's counsel that the petitioner is not entitled to any relief because he has not challenged the order of the Insurance Co. declining his claim is not sustainable in law as it contains the same grounds which were communicated to the petitioner by the Dy. Commissioner, Trade Tax, Division-13, Allahabad vide letter dated 23rd June, 2011 & admittedly, petitioner has already challenged the letter of respondent no. 3 which itself contains the reason given by the Insurance Co. for declining the claim of the petitioner. Thus, refusing relief to the petitioner on the said ground will amount to taking a hyper technical view, which is not called for. As decided in K.N. Guruswamy v. State of Mysore [1954 (5) TMI 19 - SUPREME COURT] if the State or its instrumentalities acts in a arbitrary manner even in the matter of contract, an aggrieved party can approach the Court by of writ under Article 226 of the Constitution. The claim for insurance can be enforced through a writ petition. Thus writ petition succeeds and is allowed & insurance Co., respondent no. 2 is directed to forthwith settle the claim of the petitioner.
|