https://www.taxtmi.com/caselaws?id=153042 Pendency of a registration application under the Punjab General Sales Tax Act, 1948 protected the assessee from being penalised for not filing a fresh registration application for the next year, because the earlier application remained undecided. However, that pendency did not suspend liability under the charging provisions or bar assessment under section 11(6). Where the assessee failed to produce account books and gave no satisfactory explanation for the material gathered by the assessing authority, a best judgment assessment could still be made on the available evidence. The pending registration application therefore affected only the penalty issue, not the power to assess. en-us Tue, 09 Sep 1980 00:00:00 +0530 Tue, 16 Jul 2013 15:48:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153042 Pendency of a registration application under the Punjab General Sales Tax Act, 1948 protected the assessee from being penalised for not filing a fresh registration application for the next year, because the earlier application remained undecided. However, that pendency did not suspend liability under the charging provisions or bar assessment under section 11(6). Where the assessee failed to produce account books and gave no satisfactory explanation for the material gathered by the assessing authority, a best judgment assessment could still be made on the available evidence. The pending registration application therefore affected only the penalty issue, not the power to assess. Case-Laws VAT and Sales Tax Tue, 09 Sep 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153042