SALES TAX OFFICER Vs. KERALA CURRY HOUSE

JUDGEMENT

(1.) This Writ Appeal is filed against the judgment of the learned single Judge declaring eligibility of the respondent for getting registration under the Kerala Value Added Tax Act from the date of commencement of business which is 1.4.2007. We have heard Government Pleader appearing for the appellant Sri. R. Ramadas, counsel appearing for the respondent. The respondent though started business on 1.4.2007 did not apply for registration under the KVAT Act during the year 2007-08. However, on 19.5.2008 an application for registration was filed wherein the date of commencement of business was declared as 1.4.2008. The department on finding that respondent had carried on business during the year 2007-08 without registration collected compounding fee of Rs. 31,278/- for carrying on business without registration. After offence is compounded the respondent made an application for correction of the application filed for registration to substitute date of commencement of business from 1.4.2008 given in the application to 1.4.2007, which is the date of actual commencement of business. The learned single Judge held that respondent is eligible to get retrospective registration from the date of commencement of business, which is 1.4.2007 against which this Writ Appeal is filed.

(2.) Section 16(2) of the Act prior to the amendment provided that registration will take effect from the date of filing of the application f or registration. However, later the proviso to Section 16(2) was substituted by the following provision: