1971 (9) TMI 178

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....under: "Whether on the facts and circumstances of this case, the appellantfirm M/s. Rameshwar Dass Ashok Kumar is entitled to deductions under section 5(2)(a)(ii) of the Punjab General Sales Tax Act, 1948, on account of sales made to M/s. Sardar Singh Karnal Chand of Panipat after the registration certificate of the latter had been cancelled by the competent authority under section 7(4) of the said Act even when this cancellation was not published in the Official Gazette as required under sub-rule (3) of rule 12 of the Punjab General Sales Tax Rules, 1949." The firm, M/s. Rameshwar Dass Ashok Kumar, is a dealer in vegetable ghee registered under the Act. Quarterly returns for the years 1962-63 and 1963-64 were submitted by the assesse....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....fect from the said date. (2) The appropriate assessing authority shall, by the last day of June and the last day of December in each year, forward to the Commissioner a list of all dealers whose registration is cancelled under sub-rule (1) and every such list shall contain the names and addresses of such dealers together with the description of the goods covered by their certificates of registration. (3) The particulars regarding such cancellation shall be published in the Official Gazette thereafter in the following form..........." The assessing authority created additional demands for the two assessment years in question and appeals by the assessee to the Deputy Excise and Taxation Commissioner met with no success. Two separate rev....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ember, 1961. The only rule which still required publication of lists and was not till then eliminated, was rule 12. This rule quite clearly becomes applicable only where the assessing authorities do not enjoy the powers of the Commissioner under section 7 of the Act to cancel the registration certificate. In the instant case, the powers exercised were under sub-section (4) of section 7 and, therefore, the assessing authority was not under any statutory obligation to follow the procedure prescribed in the said rule 12." After hearing the learned counsel for the parties, we are in agreement with the view taken by the Tribunal that rule 12 was applicable only where the assessing authority had not been delegated the power to cancel registrat....