Provided The respondent, it is companymon ground, has numberbranch office or any other place of business in the State of Punjab.
The respondent supplies goods to the Government of Punjab and certain semi Government bodies in the State in execution of orders received at its branch office at Delhi.
Section 3 of Act 7 of 1956 provides Every person who carries on trade, either by himself or by an agent or representative, or who follows a profession or calling or who is in employment, either wholly or in part, within the State of Punjab, shall be liable to pay for each financial year or a part thereof a tax in respect of such profession, trade, calling or employment.
Inspection of the goods is made within the State of Punjab.
Appeal from the judgment and order dated May 29, 1964 of the Punjab High Court in Civil Writ No.
287 of 1967.
It has also number appointed any agent or representative to carry on business on its behalf within the State.
The goods are despatched from Delhi by rail or by public motor transport.
The State of Punjab has appealed to this Court against the order of the High Court.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
Pursuant to the terms and companyditions of the Rate Contract between the respondent and the Controller of Stores for the State of Punjab, the respondent companysigns the goods sold by it to the appropriate Government Department F.O.R. des tination.
Harbans Singh and R. N. Sachthey, for the appellants.
1609 of 1961.
The Judgment of the Court was delivered by Shah, J. The respondents Joint Stock Company has its principal place of business in Bombay, and a branch office in New Delhi.
The Assessing Authority, Karnal, exercising power under the Punjab Professions, Trades, Callings and Employments Taxation Act 7 of 1956, assessed the respondent to, profession tax for the years 1960 61 and 1961 62 and issued a numberice of demand for the amount so assessed.
