ANIL TYRE CO. LTD. Vs. STATE OF J&K

JUDGEMENT

(1.) AGGRIEVED by Commercial Taxes Officer Circle 'G' Jammu's Communication No. 1034/CTO/G dated July 25,2007 refusing VAT registration to the petitioner, the petitioner has filed this writ petition seeking quashing of July 25, 2007 communication besides a direction to the respondents for petitioner's VAT registration under Rule 12 of the Value Added Tax Rules, 2005.

(2.) RESPONDENTS have filed their objections raising serious allegations against the petitioner hinting at its not being a genuine concern which had been alleged to be involved in massive evasion of Central Excise Duty besides its being non -functional in the State and urging that the petitioner would not be entitled to its registration under VAT.

(3.) REGISTRATION under Value Added Tax Rules, 2005 is governed by Rule 12 of the Rules which for facility of reference reads thus: 12. Registration (a) Every dealer other than a Causal Trader liable to be registered (including voluntary registration) shall submit an application in Form VAT -01 to the jurisdictional Registering Authority. The application for registration by a casual trader shall, however be, in Form VAT -02. (b) The Registering Authority shall examine in detail each application submitted for registration in order to satisfy itself as also to ensure that the application contains all the requisites information and thereupon shall acknowledge the receipt of application. (c) After an application of registration has been acknowledged by the Registering Authority it shall cause an inspection of the business premises of the dealer to be conducted and the verification of the contents of the application carried out by the Inspector of the concerned Commercial Taxes Circle. (d) The Inspector shall submit his inspection and verification report within 7 days of the application being marked by the Registering Authority, in his name. (e) Immediately after receiving the report under sub -rule (d), the Registering Authority shall make such other enquiry as it deems fit to satisfy itself as to the bona fide intentions of the applicant dealer and the documents submitted by him for the grant of registration. (f) The Registering Authority on being satisfied that the dealer is genuine and the application is in order and complete in all respects, shall assign TIN in case of a VAT dealer and a voluntary registration dealer, and a registration number in case of other dealers and issue a certificate of registration in Form VAT -03 to a VAT dealer and a Voluntary registration Dealer, in Form VAT -04 to a Turnover Tax Dealer and in Form VAT -05 to a Casual Trader and also certified copies of such certificate for any additional place of business, with in 20 days from the date the applicant dealer makes the requisite application to the Registering authority in this behalf. (g) The Registering Authority may demand a security prescribed under Rule 27 before issuing a certificate of registration. (h) If the Registering Authority is not satisfied that the particulars and details given in the application are correct and complete, it shall, for reasons to be recorded in writing after giving the dealer a reasonable opportunity of being heard reject such an application. (i) The documents which shall accompany the application for registration in Form VAT -01 shall be as may be notified by the Commissioner Commercial Taxes Department from time to time. (j) Every application for registration in Form VAT -01 and Form VAT -02 shall be accompanied by a Treasury receipt of Rupees five hundred paid under the Account Head -0040 as registration fee. (k) If the registered dealer is a partnership firm or an association of persons it shall submit further application in Form VAT -01 (A) to the Registering Authority. (I) If a registered dealer has more than one place of business, he shall submit a further application in Form VAT -01 (B) to the Registering Authority along with Form VAT -01, if the additional place of business exists at the time of submission of an application for registration and in other cases within one month from the opening of additional place of business. (m) It shall be mandatory on the part of every registered dealer to display the certificate of registration at a prominent place at his main place of business and certified copies shall accordingly be displayed at the additional place of business; if any. (n) Any registered dealer who closes any of his additional places of business shall report such closure, within one month of such closure and surrender the copy of certificate of registration issued and certified copies of additional place(s) of business to the Jurisdictional Registering Authority, (o) Where a dealer liable to get registered under Section 27 has failed to do so the Jurisdictional Registering Authority shall proceed against the dealer under Section 30.