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2019 (12) TMI 467 - HC - VAT and Sales TaxAmendment in registration certificate - proprietorship firm, without dissolution entered into partnership firm - whether partnership firm is required to apply for a fresh registration certificate or amendment is permissible as per section 75 of the VAT Act? - HELD THAT:- Section 75 of the VAT Act casts a duty upon the dealer to inform his Assessing Authority about the change in the ownership of his business where the provisions of sections 17 & 18 apply - Rule 33 authorizes a dealer to inform about the change in the business in requisite Form - XII within a period of 30 days; whereas, sections 17 & 14(a) of the VAT Act clearly provide that where there is a change in the constitution of a firm without dissolution thereof, then it is not necessary for the dealer to apply for a fresh certificate of registration. In the case in hand, on constitution of a partnership firm, the dealer immediately moved a duly signed application for amendment on 02.11.2011 in the registration certificate in Form - XII prescribed under Rule 33 of the U.P. Value Added Tax Rules and submitted on 25.11.2011 within the prescribed limit of 30 days - Further, the record reveals that there is no finding against the dealer that the change in the constitution was not informed to the Department in proper format within the prescribed period. Therefore, the dealer has duly given information to his Assessing Authority as per the requirement of section 75 of the VAT Act with regard to change of his business which includes the change in the ownership of the business. The authorities below were not justified in rejecting the amendment application of the revisionist - question of law is answered in favour of the revisionist and against the Department - revision allowed.
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