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
Discussion on Rule 149: Clarification Sought on Sunday and Holiday Sales Restrictions for Businesses with Special Permissions. Rule 149 prohibits sales on Sundays and government-recognized holidays. A tax consultant raised a query about its relevance to business activities, especially when permission is granted by competent authorities due to urgency. One respondent suggested that the rule's restrictions should be addressed with the government for clarification or remedial action. Another respondent clarified that the rule pertains specifically to sales related to demand and recovery, not general business sales. The discussion emphasizes the need for clearer guidelines on the application of Rule 149 in business contexts. (AI Summary)
TaxTMI 
TaxTMI 
