LLP registration under KVAT rules follows partnership-firm procedure where no express exemption exists.

A limited liability partnership applying for registration under the Kerala Value Added Tax Rules, 2005 is treated as falling within the partnership-firm registration procedure where the rules contain no separate exception for LLPs. The rules require an attested partnership deed and a declaration in Form No. 2 signed by all partners, and the affidavit requirement may be complied with by the managing partner. The declaration must also disclose the required partner particulars. The commentary states that the later Limited Liability Partnership Act, 2008 does not displace the prescribed KVAT registration procedure in the absence of an express statutory exemption.

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Issues: Whether a limited liability partnership seeking registration under the Kerala Value Added Tax Rules, 2005 is required to comply with the requirements applicable to a partnership firm under Rule 17(8)(iv), notwithstanding the Limited Liability Partnership Act, 2008.

Analysis: Rule 17 of the Kerala Value Added Tax Rules, 2005 prescribes distinct registration requirements for different legal entities and, in the case of a partnership firm, requires an attested copy of the partnership deed and a declaration in Form No. 2 signed by all partners. The provision does not refer to the Indian Partnership Act, 1932, and the scheme of the rules shows that the manner of registration is tied to the nature of the legal entity applying. Since the Limited Liability Partnership Act, 2008 came into force after the KVAT Act and Rules, the legislature and rule-making authority could not have specifically contemplated an LLP, but an LLP remains a partnership form for the purpose of the registration requirement under the rules. The affidavit requirement, however, is capable of being complied with by the managing partner, while the declaration must disclose the requisite partner details.

Conclusion: The limited liability partnership was held bound to comply with the registration requirements applicable to a partnership firm under the KVAT Rules, and the writ petition was disposed of accordingly.

Final Conclusion: The petitioner was required to furnish the declaration and supporting particulars demanded under the registration rules, with the affidavit to be signed by the managing partner, leaving no ground for exemption from the statutory procedure.

Ratio Decidendi: Where a fiscal registration rule prescribes a procedure for partnership firms and does not carve out an exception for limited liability partnerships, an LLP must comply with that procedure unless the statute expressly provides otherwise.

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