Sunny Chauhan (lawyer) 09 May 2013

New vat registration in forming partnership firm from prop.

My client is a registered sole prop. dealer under UP VAT act and wants to change the constitution of the firm into partnership from 1st April 2013. Now the problem is my registering authority is saying that if i change the constitution of the firm i have to take a new registration under UP VAT Act where i have not found any subsiquent rules and section in UP VAT Act and rules. Registring authority is focusing on Rule 35 and Sec 17(14) of the Act and completely rejecting my applicaton.

So I request you to pls read rule 35 and sec 17(14) with sec 75 of UP VAT Act and rules and interpritate it clearly so i can put my answer before him.

Thanks and Regards

Sunny Chauhan, Advocate

Ghaziabad

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1 Replies

V.Devananda Narasimham (Advocate) 07 July 2013

Dear Brother,

I am not conversant with UP VAT Act. But on plain reading of your question, it is clear that the capacity or status of the propritor and a partnership firm is different. Please refer definition clause in UP Act in respect of a "person" for proper understanding. Thanks.