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2017 (3) TMI 1394 - HC - VAT and Sales TaxSecurity for registration as a transporter - Tripura VAT - the petitioner-firm applied for registration under the category of couriers and hence, as stated, the petitioner-firm was liable to pay the security deposit to the extent of ₹ 3.60 lacs. Though the application was made on 22.04.2014, the respondents, the respondent No.2 in particular, did not take any decision on the application filed by the petitioner firm for registration till 22.04.2015 when approval for registration was accorded - whether the Memorandum dated 20.07.2015 would apply in the case of the petitioner for purpose of raising additional security deposit or whether such exercise would imply the retrospective operation of the said memorandum dated 20.07.2015? Held that: - In the records as produced by the respondents or in the counter-affidavit no explanation has been given as to why the application for registration which was filed on 24.04.2014 was kept pending till 22.04.2015 when the petitioner-firm was asked to deposit the security for registration. When after inquiry, the petitioner-firm was found competent to have the registration certificate as the transporter (courier), though belatedly on 22.04.2015, the demand for security deposit was made and as such the relevant date for purpose of determining the rate of security deposit shall invariably be 22.04.2015, not 31.07.2015. By way of applying the new rate in the case of the petitioner-firm, we have no doubt in our mind that the respondents have given retrospective effect of the memorandum dated 20.07.2015, which according to us, in the context of this case, cannot be sustained. Hence, the impugned decision/order as reflected in the communication dated 16.10.2015 is interfered with and set aside - petition allowed - decided in favor of petitioner.
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