Section 19(2)(e) in Uttaranchal Value Added Tax Act, 2005
(e)is a "Joint Hindu family" and the business of such family is converted into a partnership business with all or any of the coparceners as partners thereof, then merely by reason of any of the circumstances aforesaid, it shall not be necessary for such dealer or such firm to apply for a fresh certificate of registration and on information being furnished in the manner required under this Section, the certificate of registration shall be amended.