Sales tax liability accrues from the charging provision, not registration; earlier-period assessment can follow later discovery of turnover.

Liability to sales tax under the Punjab General Sales Tax Act arose from the charging provision when the dealer's turnover crossed the taxable limit, not from the date of registration. Registration did not postpone or condition that liability. On later discovery that the taxable liability had already arisen before registration, assessment under section 11(6) was competent for the earlier period. The legal position is that registration is administrative and does not determine when tax liability accrues under the Act.

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Issues: Whether a dealer registered with effect from the date mentioned in the registration application could be assessed under section 11(6) of the Punjab General Sales Tax Act on later information that tax liability had arisen from an earlier date.

Analysis: Liability to pay sales tax under the Act flowed from the charging provision and not from the fact of registration. Once the dealer's gross turnover exceeded the prescribed limit, the tax liability arose under section 4(1) of the Act. Registration did not postpone or condition that liability, and assessment under section 11(6) was therefore competent for the earlier period once the factual basis for liability was discovered.

Conclusion: The question was answered in the affirmative. The dealer could be assessed under section 11(6) for the period prior to registration when the liability to tax had already arisen.

Ratio Decidendi: Under the Punjab General Sales Tax Act, liability to tax is created by the charging section when turnover crosses the taxable limit, and such liability is not dependent on the issue or date of registration.

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