Back
SABYASACHI BHATTACHARYYA
R. K. D. S. & Associates – Appellant
Versus
Registering Authority, Public Vehicle Department – Respondent
JUDGMENT
Sabyasachi Bhattacharyya, J. - The petitioner no.1-firm changed its name from M/s. R.K. Duggar and Co. to M/s. R.K.D.S. and Associates on June 3, 2013. However, when the petitioner no.1-partnership firm applied for necessary consequential changes in respect of a vehicle owned by the petitioners, the respondent-authorities claimed a huge sum of money, equivalent to the fees payable in cases of transfer of ownership of vehicle, for effecting such change of name.
2. The petitioners moved a writ petition bearing WPA 5525 of 2021 which was disposed of on March 14, 2022 by a co-ordinate Bench, recording that the facts did not indicate the change of ownership but merely the change of name and directing the registering authority (respondent no.1) to consider and dispose of the representation dated June 27, 2019 made by the petitioners by way of a reasoned order in accordance with the relevant statutory provisions and after hearing all necessary parties including the petitioners within two weeks from that date.
3. Subsequently, by the impugned order dated March 29, 2022, the Registering Authority, Kolkata passed an order upon re-visiting the matter, proceeding on the basis of that the
The main legal point established in the judgment is that a mere change of name does not constitute a transfer of ownership under the Motor Vehicles Act, and the applicable fees should be determined a....
The main legal point established in the judgment is that the change of name of a company, as permitted by the Registrar of Companies, does not involve a transfer of assets and therefore does not requ....
Point of Law ; Where partnership Firm became a private limited liability partnership, categorically held that the stamp duty /registration fee cannot be levied upon conversion of partnership firm to ....
Only a name change of a company does not necessarily amount to a change of ownership under relevant statutes.
The "change of name" of a company does not constitute a transfer of leasehold right or any asset of the company, and the corporate veil should not be pierced in the absence of any material of any kin....
Conversion of Partnership to Limited Liability of Partnership - Stamp duty and registration fee cannot be levied upon conversion of a partnership firm to LLP.
The main legal point established is that upon conversion of a partnership firm to LLP, the automatic vesting of assets in the LLP does not require payment of stamp duty and registration fee, as no se....
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
