1997 (7) TMI 598

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... is for consideration in this appeal under clause 10 of the Letters Patent by the Assessing Authority (Sales Tax) of Jullundur City, from the order, dated 9th April, 1963, of a learned Single judge, is whether under section 7(4) of the Punjab General Sales Tax Act, 1948 (Punjab Act 46 of 1948), the Commissioner had power to cancel the registration certificate of the respondent-firm, Modern General....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....in the earlier part of this sub-section. So the information referred to therein may be furnished under section 16 or it may be received by the Assessing Authority otherwise. The information referred to in this sub-section has obvious reference to information detailed in section 16 of the Act. This section gives four instances of sale or disposal of the business or place of business, discontinuance....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....as of the same opinion. No substantial reason has been advanced in support of such a contention and the language of sub-section (4) of section 7 immediately militates against such a construction of this sub-section. It is not denied by the learned counsel for the appellant that the ground on which registration certificate of the respondent was cancelled has nothing to do either with the type of in....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... design as practised in this case by the respondentfirm. This broad and general contention cannot be made an excuse for ignoring the clear and unambiguous language of sub-section (4) of section 7. Meanings not available in the language of the sub-section cannot be given to the words employed in its drafting, for, as pointed out by the learned Single judge, that would amount not to interpreting the....