M/S Munjoh Resorts Pvt. Ltd. v. The Andaman And Nicobar Administration And ORS.

IN THE HIGH COURT AT CALCUTTA

[ CIRCUIT BENCH AT PORT BLAIR ] *** WPA/698/2023 M/s Munjoh Resorts Pvt Ltd Vs.

Andaman and Nicobar Administration and Others Mr. Bikash Ranjan Bhattacharya .... for the petitioner [on virtual mode] Mr. V.D.Sivabalan ... for the respondents April 10, 2024 [SR] Item No. 16 Petitioner assails a writing dated February 13, 2023 issued by the office of the Deputy Commissioner (South Andaman) rejecting a request for amendment under the Andaman and Nicobar Value Added Tax Rules, 2020.

Learned senior advocate appearing for the petitioner submits that, petitioner submitted an application for amendment of the existing registration under the Rules of 2020. Such amendment was necessitated due to change in the status of the legal entity of the original party registered.

He submits that, from a sole proprietorship, the petitioner became a private limited company requiring for filing of an application for amendment. Learned advocate appearing for the Administration submits that, the petitioner is a tenant in respect of the immovable property where, the amendment for registration was sought for. Such tenancy agreement expired. Petitioner did not obtain the no objection certificate from the owner and therefore, the application for amendment could not be proceeded with.

No provision of the Rules of 2020 is placed before this Court to suggest that the authorities are entitled to look into right to occupy a property by applicant for registration under the Rules of 2020. In the facts and circumstances of the present case, there is a suit for specific performance filed at the behest of the petitioner against the owner of the property seeking specific performance of agreement for sale.

The tenancy between the petitioner and its land lord may or may not expire. That is not a relevant issue in my view, in respect of an application for amendment for registration under the Rules of 2020. The petitioner stood registered under Rules of 2020 albeit under its earlier avatar of a sole proprietorship. Subsequently the sole proprietorship became a private limited company. The ground for rejection as contained in the impugned writing dated February 13, 2020 being perverse, is set aside. The authorities are directed to allow the application for amendment of the registration filed by the petitioner, under the Rules of 2020 within a period of four weeks from the date of communication of this order.

WPA/698/2023 is disposed of without any order as to costs. ( Debangsu Basak, J. )