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2019 (2) TMI 1163 - KERALA HIGH COURTComputation of Compounding of tax - KVAT Act - death of proprietor - Transfer of registration of the proprietor also applied - case of petitioner is that there is unreasonable delay insofar as seeking for impleadment, setting aside abatement - Held that:- The Tribunal had noticed that the transfer of registration was applied for earlier on 22.05.2017. The fact that the transfer of registration was applied for before the Assessing Officer, would definitely enable the Department to file an impleading petition. But, the person who applied for transfer of registration in his name also had a duty to apprise the Tribunal of the death of his predecessor and he having stepped into the shoes of his father - In fact, the Tribunal has specifically noticed that it was apprised of the death of the proprietor of the firm on 19.10.2017. The Counsel for the firm had informed the Tribunal about the death of the proprietor. Within six weeks there was an application for impleadment filed. The delay insofar as setting aside the abatement is only for reason of the expiry of 90 days without an application for impleadment. There is no infirmity in the order of the Tribunal to be interfered with in the above original petition - petition disposed off.
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