1956 (1) TMI 16

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... o. 696 of 1955 is a vegetable merchant and the petitioners in Criminal Revision Case No. 697 of 1955 are fruit merchants. They are commission agents. Under section 14-A they are deemed to be dealers within the meaning of the Act. In respect of their business they are liable to be assessed irrespective of the amount of the turnover of the business being less than the minimum specified in section 3, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n, there is no need to get themselves registered, then it is asked where is the obligation to pay the registration fee? The contention of the State Prosecutor is that once the dealers get themselves registered under section 8-A, they can get the registration cancelled only in the manner provided under section 8-A(2). It seems to me that section 8-A(2) applies to a case where the sales are ordinari .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d to above is in force and so long as the petitioners are dealers in goods which are exempted from the tax, there is no need for them to get themselves registered or to pay the annual fee for the same. In this view the petitioners are not liable to be con- victed for non-payment of the registration fee. The convictions and sentences are set aside and the petitioners are acquitted. The fines, if .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X