Section 17(14) in Uttar Pradesh Value Added Tax Act, 2008
(14)The registering authority, after considering any information furnished or otherwise received and after making such inquiry as it may deem fit, amend from time to time any certificate of registration which shall take effect:(a)in the case of change in the name, ownership or place of business, or opening of a new place of business, from the date of the event necessitating the amendment whether or not information in that behalf is furnished within the time prescribed under section 75.(b)in case of any addition or modification in the description of any goods or class of goods in the certificate of registration, from the date of event necessitating the amendment if information in that behalf is furnished within the time prescribed under section 75 and in any other case, from the date of receipt of request for such addition or modification by the registering authority or the assessing authority, as the case may be;(c)in case of deletion of any goods or class of goods, from the date of order of deletion.Provided that where in consequence of a change in the ownership of a business, liability for payment of tax of any dealer ceases, the amendment of the certificate of registration shall take effect from the date on which information in respect of such change is furnished under section 75.Explanation (I). - Any amendment of a certificate of registration under this sub-section shall be without prejudice to any liability for tax or penalty imposable under this Act(w.e.f.01.01.2008)Explanation (II). - For the removal of doubts, it is hereby declared that where a registered dealer-(a)affects a change in the name of his business; or(b)is a firm and there is change in the constitution of the firm without dissolution thereof; or(c)is a trustee of a trust and there is a change in the trustees thereof; or(d)is a guardian of the ward and there is a change in the guardian; or(e)is a "Hindu Undivided Family" and the business of such family is converted into a partnership business with all or any of the coparcener's as partners thereof,(f)is proprietor of a business and such business is succeeded by successor or successors of its proprietor on account of disability or death of such proprietor, [then merely by reason of any of the circumstances aforesaid, it shall not be necessary for the dealer or the firm the constitution whereof is changed, or the new trustees, or the new guardian or the partners of such partnership business or successor or successors, as the case may be,] [Inserted by The Uttar Pradesh Value Added Tax (Amendment) (Second) Ordinance, 2014 (U. P. Ordinance No. 6 OF 2014 ).] to apply for a fresh certificate of registration, and on information being furnished in the manner required by section 75, the certificate of registration shall be amended.
