https://www.taxtmi.com/caselaws?id=151301 Section 14-B of the Punjab General Sales Tax Act was upheld after the Court found the President's sanction under Article 304 had in fact been obtained, defeating the constitutional objection. The Court also held that section 14-B and rules 56-A, 56-B and 56-C were valid regulatory measures aimed at preventing tax evasion, since requiring carriers to maintain proper accounts and documents and produce them for inspection was neither unreasonable nor beyond the delegated rule-making power. The writ petition was dismissed, and the impugned provision and rules were sustained as lawful exercises of legislative and delegated authority. en-us Tue, 10 May 1977 00:00:00 +0530 Mon, 03 Jun 2013 17:48:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151301 Section 14-B of the Punjab General Sales Tax Act was upheld after the Court found the President's sanction under Article 304 had in fact been obtained, defeating the constitutional objection. The Court also held that section 14-B and rules 56-A, 56-B and 56-C were valid regulatory measures aimed at preventing tax evasion, since requiring carriers to maintain proper accounts and documents and produce them for inspection was neither unreasonable nor beyond the delegated rule-making power. The writ petition was dismissed, and the impugned provision and rules were sustained as lawful exercises of legislative and delegated authority. Case-Laws VAT and Sales Tax Tue, 10 May 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151301