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TMI Blog1960 (12) TMI 72X X X X Extracts X X X X X X X X Extracts X X X X ..... . Gupta, Advocates, for the appellant. S.N. Andley, J.B. Dadachanji, Rameshwar Nath and P.L. Vohra, Advocates of Messrs Rajinder Narain & Co., for the respondent. -------------------------------------------------- The Judgment of the Court was delivered by SHAH, J.-Under the Bombay Sales Tax Act, 1953, which replaced and re-enacted the Bombay Sales Tax Ordinance No. II of 1952, the respondents held a licence under section 12 as dealers, but they did not register themselves under section 9 even though they were liable to pay general tax as well as special tax as dealers in commodities set out in Schedule II of the Act. By section 5, a dealer whose turnover exceeded a specified amount was required to pay in addition to the special tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tration or obtaining a licence in contravention of sections 9 and 12 was made punishable. The respondents carried on business as dealers in special goods, and they were liable to pay general tax as well as special tax for the period of assessment November 1, 1952, to March 31, 1954. For the period of assessment in question, the respondents submitted separate returns for special and general tax. The Sales Tax Officer on discover- ing that the appellants had not applied for a registration certificate under section 9 of the Act, ordered that for contravention of sub-section (2) of section 21 the general tax collected by the respondents be forfeited. The order passed by the Sales Tax Officer was confirmed by the Assistant Collector of Sales T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t a person who is liable to pay general tax restraining him from carrying on business as a dealer without registration as a dealer, and it could not have been the object of the Legislature to authorise such a person, by obtaining a licence as a dealer in special goods, to collect from the purchasers general tax without obtaining a registration certificate. He contends that the expression, "no person shall collect any amount by way of tax unless he is a registered dealer or a licensed dealer" is used in section 21(2) as meaning that no person shall collect general tax unless he is a registered dealer and no person shall collect special tax unless he is licensed in that behalf. But the courts in interpreting a taxing statute will not be justi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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