Rule 149 - Prohibition against sale on holidays which is as under

[Jasbir Uppal]

Dear Professionals,

As per the Rule 149 - Prohibition against sale on holidays which is as under :-

Prohibition against sale on holidays.-

149. No sale under the rules under the provision of this chapter shall take place on a Sunday or other general holidays recognized by the Government or on any day which has been notified by the Government to be a holiday for the area in which the sale is to take place.

Is the above mentioned rule holds any relevance in the business activities and if the dealer has got the permission from the relevant competent authorities to continue the business activities due to urgency clause.

Kindly give the valuable advice.

With Regards

J S Uppal

Tax Consultant

[Rajagopalan Ranganathan]

Sir,

As per rule 149 no sale can take place on a Sunday or other general holidays recognized by the Government or on any day which has been notified by the Government to be a holiday for the area in which the sale is to take place.

It is not known which competent authority has power to relax this rule. However the difficulties imposed by this rule should be brought to the Notice of the Government immediately through proper representation by the association of businessmen for clarification/remedial action. This is my opinion.

[rajkumar shukla]

in my view the words used are SALE UNDER THIS CHAPTER. the chapter being related to demand and recovery. so It is in context of recovery of dues by sale and nor other type of sale.

AI Summary

Prohibition on holiday sales: rule bars sales on government-recognized holidays, with conflicting views on scope and relaxation.
Rule 149 bars any sale under the chapter on Sundays, government-recognized general holidays, or days notified as holidays for the sale area. Practitioners differ: one advises seeking governmental clarification on authority to relax the rule; another reads "sale under this chapter" as limited to sales in the context of demand and recovery proceedings rather than ordinary commercial sales.