RACHNA KESARWANI Vs. STATE OF U.P.

JUDGEMENT

(1.) Smt. Rachna Kesarwani, petitioner herein is the widow and legal representative of Amit Kumar Kesarwani, who died on 4th June, 2009 in an accident. He was a registered dealer under the U.P. Trade Tax Act, 1948 (hereinafter referred as ''the erstwhile Act') since 3rd February, 2005. After introduction of U.P. Value Added Act, 2008 (hereinafter referred as ''U.P. VAT Act, 2008'), he filed applications dated 12th February, 2008 in Form VII and VIII purporting to be under section 17(5) of the U.P. VAT Act, 2008 for validation of registration certificate issued under the erstwhile Act. It appears that the aforesaid applications were accompanied by requisite fees and other documents. However, no formal order was passed by the registering authority on the aforesaid applications.

(2.) It seems that the State Government had floated a scheme of Group Insurance for all registered dealers by the name of Traders Accident Insurance Scheme. For the period 12th November, 2008 to 11 November, 2009, United India Assurance Co. Ltd. was appointed as the insurer liable to settle claims under the Group Insurance Scheme. The Additional Commissioner (Accounts), Trade Tax, Uttar Pradesh vide letter dated 25th November, 2008 circulated information in this regard to all Joint Commissioners. Paragraph 3 of the said letter contains the salient features of the Insurance Scheme some of which relevant for the purpose of the instant case are reproduced below :-

(3.) It appears that Anil Kumar Kesarwani, husband of the petitioner died in a road accident on 4th June, 2009 and thereafter the petitioner being his widow and legal representative moved an application for insurance claim on 7th October, 2009. She also filed an application before the respondent no. 3, for cancellation of registration under U.P. VAT Act, 2008 w.e.f. 4th June, 2009.