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TMI Blog1969 (2) TMI 159X X X X Extracts X X X X X X X X Extracts X X X X ..... hhindwara within the then State of Madhya Pradesh and was carrying on business at the said two places. The respondent held a registration certificate under the C.P. and Berar Sales Tax Act, 1947 (C.P. and Berar Act No. 21 of 1947) (hereinafter called "the Act"). In the registration certificate Nagpur was shown as the main place of business and Gondia as an additional place of business. But in the registration certificate Wara Seoni and Chhindwara were not shown as additional places of business of the respondent. As a result of the reorganisation of States on 1st November, 1956, Nagpur was incorporated within the State of Bombay. The respondent became a registered dealer in the new State of Madhya Pradesh on 8th March, 1958. The Sales Tax Officer, Chhindwara, assessed the respondent for the period 1st November, 1956, to 3rd July, 1958, under section 19(4) and section 17(3) of the Act read with section 11(4) and section 10(3) of the Central Provinces and Berar Sales Tax Act, 1947. The tax was assessed at Rs. 27,697.28 and a penalty of Rs. 3,000 was imposed on the respondent under section 17(3) of the Act. The Sales Tax Officer took the view that as a result of the reorganisation of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l references in any such law to an existing State shall, until otherwise provided by a competent Legislature or other competent authority, be construed as meaning the territories within that State immediately before the appointed day." Section 121 provides as follows: "Notwithstanding that no provision or insufficient provision has been made under section 120 for the adaptation of a law made before the appointed day, any court, tribunal or authority required or empowered to enforce such law may, for the purpose of facilitating its application in relation to any State formed or territorially altered by the provisions of Part II, construe the law in such manner, without affecting the substance, as may be necessary or proper in regard to the matter before the court, tribunal or authority." Section 2(c) of the Central Provinces and Berar Sales Tax Act, 1947 (21 of 1947), defines a "dealer" as meaning "any person who, whether as principal or agent, carries on in Madhya Pradesh the business of selling or supplying goods, whether for commission, remuneration or otherwise..." Section 2(f) defines a "registered dealer" to mean a dealer registered under the Act. Section 4(1) states: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted as a registered dealer in Madhya Pradesh between 1st November, 1956, and 7th March, 1958. It was argued that having regard to the scheme of the Act, the High Court ought to have held that the registration certificate obtained by a dealer in Madhya Pradesh operated for his benefit in respect of all places of business throughout the territory of the State of Madhya Pradesh as it existed on 31st October, 1956, and this was the legal position notwithstanding the fact that some places of business like Chhindwara and Wara Seoni were not shown in the registration certificate as places of business of the respondent. In support of this argument reference was made to section 2(c) of the Act defining a "dealer" as "any person who whether as principal or agent carries on in Madhya Pradesh the business of selling or supplying goods whether for commission, remuneration or otherwise". It was said that under section 4 of the Act every dealer was liable to pay tax if his turnover during the year preceding the commencement of the Act exceeded the limits specified in sub-section (5). It was therefore argued that the liability of the dealer to pay tax was dependent on the totality of transactions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is turnover in respect of all places of business in the province shall be taken into consideration..." Rule 8 states: "8. (1) When the Sales Tax Officer, after making any enquiry that he may think necessary, is satisfied that the applicant has correctly given all the requisite information and that the application is in order, he shall register the dealer, and shall issue a certificate of registration in Form II together with the copies of the schedules to the Act. (2) The registration certificate shall specify the following amongst other particulars: (a) the location of the business and of any branch of the business (b) the nature of the business;... (3) As far as may be consistent with the Act and the rules there- under, the particulars referred to in clauses (b) and (c) of sub-rule (2) shall be described in the registration certificate in the same terms, as are used by the dealer in his application." In Form I, the dealer is required to state the additional places of business and warehouses and addresses thereof apart from the main place of business. Under rule 8, the Sales Tax Officer is required to grant a certificate in Form IL Clause (2) of rule 8 further provides that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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