TMI Blog2009 (3) TMI 1028X X X X Extracts X X X X X X X X Extracts X X X X ..... General Sales Tax Act, 1948 (for brevity, the Act ), before this court for issuance of a direction to the Sales Tax Tribunal, Punjab, Chandigarh (for brevity, the Tribunal ) to draw up a statement of the case and refer the question of law to this court for adjudication under section 22 (3) of the Act. Accordingly, this court, vide order dated 24.5.2004, issued direction to the Tribunal to refer the following question of law for determination: Whether the applicant can be levied the tax and burdened with the penalty etc. for the fault of the department in not issuance of the notifications regarding the cancellation of the registration certificate? 3. Brief facts, as disclosed in the statement of the facts, are that the original ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i Road, Ludhiana and Arihant Traders, Focal Point, Ludhiana. The registration certificates granted by the Commissioner to these registered dealers were cancelled. In respect of Knitwears, cancellation order was made on 8.12.1983 and in respect of Arihant Packages on 3.1.1984. However, the factum of cancellation was published in the official gazette on 2.3.1984 and 11.5.1984. The sales to these registered dealers were made after passing of cancellation orders but before the publication in official gazette. 6. Mr. J.P.Sharma, learned counsel for the petitioner, has argued that the transactions made by the petitioner-dealer by selling goods to the aforementioned two registered dealers between the date of passing of the order of cancellation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. 7. Ms. Sudeepti Sharma, learned State Counsel has, however, argued that there is no question of giving retrospective effect to the notification issued in the official gazette because once an order has been passed to the knowledge of the purchasing dealer cancelling his certificate, it must be presumed that the selling dealer, like the petitioner, had the knowledge. Learned counsel has referred to the provisions of Section 16 read with Section 7(4) of the Act dealing with the cancellation of registration of dealers. 8. Having heard learned counsel, we are of the considered view that once knowledge about the cancellation of registration certificate of the purchasing dealer could not be imputed to the petitioner-selling dealer, then t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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