1998 (3) TMI 664

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....les tax practitioners is regulated by rule 56 of the Karnataka Sales Tax Rules, 1957 which, inter alia, provides that on receipt of an application in the prescribed form from any one of those possessing the requisite qualifications, the Commissioner of Commercial Taxes may after making such enquiries as he may consider necessary, enrol the applicant as a sales tax practitioner. In terms of the sai....

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....o failed and was dismissed. Aggrieved, the petitioner has questioned the said orders in the present writ petition. 2.. Counsel for the petitioner strenuously argued that the view taken by the respondents was legally untenable. He contended that since the petitioner was eligible as per the qualifications prescribed on the date he had filed the application, any amendment to rule 56 subsequent to ....

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....is right of getting registered on the basis of the rule position as it existed before such an amendment. To the same effect indeed is the view taken by the Supreme Court in A.A. Calton's case (1983) 3 SCC 33 relied upon by the petitioner. The difficulty however arises when we find that the amendment to rule 56 brought by the Karnataka Sales Tax (Amendment) Rules, 1991 is not only prospective, but ....

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....ent was brought in is therefore manifest. The pending applications had therefore to be dealt with in the light of the changed legal position under the amended rule 56. 4.. Reference may also be made to proviso to rule 56(2) according to which persons who were enrolled as sales tax practitioners immediately prior to the commencement of Karnataka Sales Tax (Amendment) Rules, 1991 would continue t....