DIAMOND NATION Vs. DEPUTY STATE TAX COMMISSIONER

JUDGEMENT

(1.) Rule. Learned Assistant Government Pleader waives service of rule on behalf of respondent.

(2.) Both these petitions are arising out of identical facts and therefore, with the consent of parties, the petitions are taken up for joint hearing and disposal.

(3.) Learned advocate appearing for the petitioners submit that the petitioners being a registered firms under the Indian Partnership Act, 1932 (for short "the Act") had desired to introduce Go Green Diamonds LLP, a firm registered under the provisions of Limited Liability Partnership Act, 2008 (for short "LLP Act") as a constituent partner of petitioners firm and for this reason, Form-E came to be filed with the respondent-Registrar of Firms in accordance with Section 63 of the Act. On 18.11.2017, the application came to be rejected citing Section 2(42) of the Act that the partnership firm under the LLP Act cannot be a partner in the partnership firm. Though extensive representation made by the petitioners, the respondent-Registrar of Firms did not consider such representation and issued yet another communication dated 13.03.2018 maintaining its stand in earlier communication dated 18.11.2017, however, not citing any reasons for the same.