KAR SALAHAKAR SANGH Vs. STATE OF M.P.

JUDGEMENT

(1.) Heard. The petitioner in this petition has challenged the vires of newly amended rule 54 of the Madhya Pradesh Value Added Tax Rules, 2006 and also insertion of new form No. 41A made by the State Government vide Gazette Notification dated May 8, 2012 issued in exercise of powers conferred by section 71 of the Madhya Pradesh Value Added Tax Act, 2002. By the aforesaid notification, the following amendments have been carried out:

(2.) The main ground of challenge by the petitioner in this petition is that by the aforesaid amendments a class of lawyers and legal practitioners have been excluded in regard to verification of accounts and mandatory order of statement by resorting to the provisions of section 39 or section 18 has been made. Due to the aforesaid amendments, legal practitioners and tax practitioners could not submit any statement as it has to be certified by the chartered accountant. Similarly form No. 41A has also been prescribed.

(3.) The aforesaid point has already been decided by the Bombay High Court in Writ petition No. 2000 of 2007 (Sales Tax Practitioners Association of Maharashtra v. State of Maharashtra, 2008 14 VST 69 ) where similar amendments were introduced. The dispute before the Bombay High Court in the aforesaid writ petition as mentioned in the order is as under: