- (1.) HEARD Shri R.R. Agrawal, learned Senior Counsel assisted by Shri Suyash Agarwal, the leaned counsel for the petitioner.
(2.) THE petitioner before this Court, is a company said to be engaged in the business of real estate developers etc. It is the case, that they were ill advised not to get themselves registered within the time permitted under Section 17 of the Uttar Pradesh Value Added Tax Act (hereinafter referred as VAT Act) i.e. within 30 days from the date they become liable for tax under the Act.
(3.) IT is the case of the petitioner that a survey was conducted at the premises of the petitioner on 10th February, 2011. The petitioner was advised to get registered under the Uttar Pradesh VAT Act. Accordingly, the petitioner made an application for registration under Section 17 of the U.P. VAT Act on 21.02.2011. The petitioner also deposited a sum of Rs. 19,600/ - as registration fee for the period during which he had failed to get himself registered earlier. The application of the petitioner was considered by the Assistant Commissioner, Trade Tax Registration, Agra and vide order dated 21st February 2011, registration was granted in favour of the petitioner w.e.f. 21st February 2011 till the business is not discontinued.;