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TMI Blog1971 (9) TMI 178X X X X Extracts X X X X X X X X Extracts X X X X ..... ntitled 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 assessee to the Assessing Authority, Gurgaon. The assessee claimed deductions under section 5(2)(a)(ii) for sales to the tune ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cember 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 revisions were filed before the Excise and Taxation Commissioner but they too failed. The matter was then taken in further ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le 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 registration certificate under section 7(4) of the Act. Section 15 authorises the Commissioner by order in writing to delegate, subje ..... X X X X Extracts X X X X X X X X Extracts X X X X
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