https://www.taxtmi.com/caselaws?id=148519 Section 7(4) of the Punjab General Sales Tax Act, 1948 was construed as permitting cancellation of a registration certificate only on information within the statutory scheme of section 16. The phrase "otherwise received" was treated as qualifying "information" and not as enlarging the power to act on material outside that scheme. On that reading, the Commissioner could rely on information the dealer was bound to furnish, or the same information from another source if not furnished, but not on a different ground. The text states that alleged fraudulent sales could not override the plain language of the provision, and the cancellation order was without authority under section 7(4). en-us Tue, 22 Jul 1997 00:00:00 +0530 Mon, 29 Apr 2013 14:50:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148519 Section 7(4) of the Punjab General Sales Tax Act, 1948 was construed as permitting cancellation of a registration certificate only on information within the statutory scheme of section 16. The phrase "otherwise received" was treated as qualifying "information" and not as enlarging the power to act on material outside that scheme. On that reading, the Commissioner could rely on information the dealer was bound to furnish, or the same information from another source if not furnished, but not on a different ground. The text states that alleged fraudulent sales could not override the plain language of the provision, and the cancellation order was without authority under section 7(4). Case-Laws VAT and Sales Tax Tue, 22 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148519