Registration u/s 184/185 in light of Punjab & Haryana high court decision.

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....olding the departments pleas that the firms M/s. Hardit Singh Palchand and others was not entitled to registration u/s.184/185 of the I.T.Act. In that case 2 persons had secured a licence for the sale of liquor in certain areas from the Punjab Excise authorities. After securing the licence, the said two partners joined hands with 8 other persons and a partnership firm. Since the names of other 8 p....

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.... and the rules extracted above is that no person shall possess beyond permissible quantity of intoxicant. If the licensee is a firm it is prohibited from taking new partner without the approval of the concerned authorities. The rules also prohibits anybody to sell on behalf of the licensee unless name of such a person is approved and endorsed on the licence. By virtue of the conditions in the lice....

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.... conditions of the licence. 2. The decision referred to above, was given on facts which according to the High court were distinguishable from the facts present in the case of Jerr & co. where the supreme court had decided the matter in favour of the assessee. The high court took note of the fact that in the case before the supreme court the licence issued in favour of the assessee did not carry....