 the bengal finance (sales tax) (delhi amendment) bill, 1959(as introduced in lok sabha on 30m march 1959)  tile bengal finance (sales tax) (delhi amendment) bill, 1959 (as introduced in lok sabha)a bill further to amend the bengal finance (sales tax) act, 1941, as in force in the union territory of delhi be it enacted by parliament in the tenth year of the republic of india as follows:-1 (1) this act may be called the bengal finance (sales tax) short title (delhi amendment) act, 1959 :e~cem~~-s (2) it shall come into force on such date as the chief commissioner, delhi, may, by notification in the official gazette, appoint 2 throughout the bengal finance (sales tax) act, 1941, as in amendment force in the union territory of delhi (hereinafter referred to as the of references   to state and 10 prmcipal act), unless otherwise expressly stated,-state gov- ernment (a) for the word "state" except where it occurs m the expression "state government", the words "union territory" shall be substituted; (b) for the words "state government", except in clause (b) is of sub-section (3) of section 25, the words "central government" shall be substituted 3 in section 2 of the principal act,-amelldmetlt of section 2 (a) clause (b) shall be omitted; (b) in clause (d) ,-20 (i) after the words "does not include", the word "newspapers" shall be inserted; (ii) the explanation shall be omitted; (c) for clause (g), the following clause shall be substituted, namely:---'(g) "sale", with its grammatical variations and cognate expressions, means any transfer of property in goods by one person to another for cash or for deferred payment 5 or for any other valuable consideration, and includes a transfer of goods on hire-purchase or other system of payment by instalments, but does not include a mortgage or hypothecation of or a charge or pledge on goods explanation---a sale or purchase of goods shall be 10 deemed to take place inside the union territory of delhi if the goods are within that territory---(i)  in the case of specific or ascertained goods, at the time: the contract of sale is made; and (ii) in the case of unascertained or future goods, is at the time of their appropriation to the contract of sale by the seller or by the buyer, whether assent of the other party is prior or subsequent to such appropriation;'; (d) for clause (h), the following clause shall be substi- 20 tuted, nannely:---'(h) "sale price" means the amount payable to a dealer as consideration for the sale of any goods, less any sum ~llowed as cash discount according to the practice normally prevailing in the trade, but inclusive of any sum charged 2s for anything done by the dealer in respect of the goods at the time of or before the delivery thereof other than the cost of freight or delivery or the cost of installation in cases where such cost is separately charged;' 4 in section 4 of the principal act,---30 (a) in sub-section (1) ,---(i) the first proviso shall be omitted; (ii) in the second proviso, the word "further" shall be omitted and for the word "schedule", the words "second schedule" shall be substituted; 35 (b) after sub-section (4a) ,the following sub-section shall be inserted, namely:---" (4b) every dealer shall, notwithstanding that he is not liable to pay tax under any of the sub-sections (1) to (4a), be liable to pay tax under this act so long as he is 40  registered under the central sales tax act, 1956, on all sales 74 of 19~6 effected by him or on his behalf withip the union territory of delhi on or after the date of his liability or the date of his registration, whichever is earlier, under the central sales tax act aforesaid"; 5 (c) for clause (a) of sub-section (5), the following clause shall be substituted, namely:-"(a) in relation to any dealer who imports ,for sale any goods into the union territory of delhi or manufactures or produces any goods for sale, regardless of the 10 value of the goods imported, manufactured or produced, ten thousand rupees;" 5 in section 5 of the principal act,-:r:~~::~~ 15 (a) for sub-section (1), the following sub-section shall be substituted, namely:-"(1) the tax payable by a dealer under this act shall be levied,- (a) in the case of ta~able turnover in respect of the goods specified in the first schedule, at the rate of seven naye paise in the rupee; 20 (b) in the case of taxable turnover in respect of the goods specified in the third schedule, at the rate of two naye paise in the rupee; (c) in the case of taxable turnover in respect of any other goods, at the rate of four naye paise in the rupee: 25 provided that the chief commissioner, with the previous approval of the central government, may, by notification in the official gazette, add to, or omit from, or otherwise amend the first and the third schedules: 30 provided further that if in respect of any goods or class of goods the chief commissioner is of opinion that it is expedient in the interest of the general public so to do, the chief commissioner, :with the previous approval of the central government, may, by notification in the 35 official gazette, direct that the tax in respect of the taxable turnover of such goods or class of goods shall, subject to such conditions as may be specified, be levied at such modified rate not exceeding the rate applicable under this sub-section as may be specified in the notification"; 40 (b) in sub-section (2),-(1) for sub-clause (ii) of clause (a), the following sub-clause shall be substituted, namely:-ie (ii) sales to a registered dealer·-of goods of the class or classes specified in the certificate of registration of such dealer, as being intended for re-osale by !:tim, or for use by him 81 5 raw materials in the manufacture of goods for sale; and of containers or other materials for the packing of goods of the class or classes so specified for sale: 10 provided that in the case of such sales a declaration duly filled up and signed by the registered dealer to whom the goods are sold and containing the prescribed particulars on a prescribed form obtainable from the prescribed authority is furnished in the pres- 15 cribed manner by the dealer who sells the goods: provided further that where any goods specified in the certificate of registration are purchased by a registered dealer as being intended for re-sale by him or for use by him as raw materials in the manufacture of 20 goods for sale, but are utilised by him for any other purpose, the price of the goods so purchased shall be allowed to be deducted from the gross turnover of the selling dealer but shall be included in the taxable turnover of the purchasing dealer;"; 25 (2) the word "and" at the end of clause (a), and clause (b) shall be omitted   insertion of 6 after section 5 of the principal act, the following sections , new sections -hall be inserted namely·-sa andsb > ,   "5a notwithstanding anything to the contrary in this act, 30 the chief commissioner may, by notification in the official gazette, specify the point in the series of sales by successive dealers at which any goods or class of goods may be taxed power of chief commiasioner to prescribe points at which goods may be taxed burden of proof sb the burden of proving that in respect of any sale effected by a dealer he is not liable to pay tax under this act 35 shall lie on him'~ amendment 7 in section 8 of the principal act, in sub-section (1), for the of section 8 word "schedule", the words "second schedule" shall be substituted arn f endm~t 8 in section 8b of the principal act, in sub-section (1), the o seciion  sb brackets and letter" (a)" and the words, brackets and letter "or (b) '40 executing contracts the value of which is likely to exceed thirty thousand rupees per year," shall be omitted 5 9 after section 10 of the principal act, the following shall be inserted, namely:-section idaemon of dew aectiod loa "loa no person who is not a registered dealer shall collect collection of in respect of any sale by him of goods in the union territory tax onlyd by  reg8tere of delhi any amount by' way of tax under this act, and no dealers registered dealer shall make any such collection except in accordance with this act and the rules made thereunder  10 10 in section 11 of the principal act,-amendment of lcctioo proviso shall be ii (a) to sub-section (2a) , the following added, namely:-"provided that where such assessment is made in conse· quence of or to give effect to any order of an appellate or is revisional authority or of a court, the period of four yearl'l or six years, as the case may be, shall be reckoned from the date of such order"; (b) in sub-section (3), after the words "under any of the provisions of this section", the words, figures and letter "or 20 section 22a" shall be inserted; (c) after sub-section (3), the following sub-section shall be inserted, namely:-"(3a) when a dealer is in default in making a payment of the tax, the commissioner or any person appointed to 2s assist him under sub-section (1) of section 3, may in his discretion direct that, in addition to the amount of the arrears, a sum not exceeding that amount shall be recovered from the dealer by way of penalty  11 in sub-section (1) of section 21 of the principal act, for the amendment 30 words "such dealer may, by application in writing accompanied by oflecti<lp2i a fee of one hundred rupees,", the words "such dealer or the commissioner may, by application in writing, and accompanied in the case of an application by a dealer by a fee of one hundred rupees," shall be substituted 35 12 section 21a of the principal act shall be re-numbered as sub- tendjj:r section (1) thereof and after sub-section (1) as so re-numbered, the ~ia ie on following sub-section shall be inserted, namely:-"(2) subject to any rules made in this behalf, any authority referred to in sub-section (1) may impound and retain in its custody for such period as it thinks fit, any books of account or other documents produced before it, in any proceedings under this act: provided that a person appointed to assist the commissioner under sub-section (1) of section 3 shall not-5 (a) impound any books of account or other documents without recording his reasons for so doing; or (b) retain in his custody any such books or documents for a period exceeding thirty days without obtaining the approval of the commissioner therefor" -10 13 in sub-section (1) of section 22 of the principal act,-amendment of lcction 22 (a) after clause (d), the following clause shall be inserted, namely:-"(dd) contravenes the provisions of section loa; or"; (b) in the proviso, after the word and figures "section 11", is the words, figures and letter "or section 22a" shall be inserted insertion of 14 after section 22 of the principal act, the following section new section shall be inserted, namely:-22a 20 25 penalty for concealment of sales or furnishing inaccurate particulare or making false rcpre-ent lti0ll8 ,"22a (1) if the commissioner or any person appointed under sub-section (1) of section 3 to assist him, in the course of any proceedings under this act is satisfied that a dealer has concealed the particulars of his sales or has furnished inaccurate particulars of his sales and has thereby returned figures below the real amount, he may, after giving the dealer a reasonable opportunity of being heard, direct that the dealer shall, in addition to the tax payable by him under this act, pay, by way of penalty, a sum not exceeding one and a half times the amount of tax which would have been avoided if the figures returned by the dealer were accepted as correct 35 (2) if any person purchasing goods is guilty of an offence under clause (c) or clause (d) of sub-section (1) of section 22, the authority which granted to him or as the case may be, is competent to grant to him a certificate of registration under this act may, after giving him a reasonable opportunity of being heard, by order in writing, impose upon him by way of penalty a sum not exceeding one and a half times the tax which would have been levied under this act in respect of the sale to him of the goods, if the offence had not been committed" 15 after section· 23 of the principal act, the following section iuertiod ~f shall be inserted, namely: _ ~ secttoa "23a (1) the chief commissioner may, by notification in ~ettin~ ': the official gazette, set up check-posts or barriers at any place pciits 5 in the union territory of delhi with a view to preventin~ eva- barlen alon of sales tax and other dues payable under this act (2) every person transporting such goods as may be notified shall, at any check-post or barrier referred to in subsection (1), file before such officer as may be authorised by 10 the chief commissioner in this behalf a declaration in such form and in such manner as may be prescribed (3) the officer authorised by the chief commissioner under sub-section (2) or any other officer who may be authorised in this behalf may, for the purpose of satisfying himself 15 that the provisions of sub-section (2) are not being contravened, and subject to such restrictions as may be prescribed, intercept and search any vehicle which may be suspected of contravening the said provisions" 16 in section 26 of the principal act, in sub-section (2), clauses amclldmcnt 20 (a), (00) and (c) shall be omitted ofaection 26 25 30 17 for section 27 of the principal act, the following section substitution of dcw icc-shall be substituted, namely: -tioq for icc-tion 27 "27 nothing :n this act or the rules made thereunder shall savings be deemed to impose, or authorise the imposition of a tax on any sale or purchase of any goods when such sale or purchase takes place-(i) in the course of inter-state trade or commerce; (ii) outside the union territory of delhi; or (iii) in the course of import of the goods into, or export of the goods out of, the territory of india explanation-sections 3, 4 and 5 of the central sales tax act, 1956, shall apply ~or determining whether or not a particular sale or purchase takes place in the manner indicated in clause (i), clause (ii) or clause (iii)" 3'i 18 after the second schedule to the principal act, the following iliicrtioil of  schedule shall be inserted, namely:-;:edaie~  "the third schedule~  j [see section 5(1) (b)] 1 coal including coke in all its forms 2 cotton as defined in section 14 of the central sales tax act, 1956 74 of j9s6~ 3 iron and steel as defined in section 14 of the central sales tax act, 1956 74 of 1956 4 jute as defined in section 14 of the central sales tax 5 act, 1956 74 of j9s6 5 oil-seeds as defined in section 14 of the central sales tax act, 1956" '7a of 1956  statement of objects and reasonsthe sales tax law in force in the union territory of delhi is the bengal finance (sales tax) act, 1941 (bengal act vi of 1941), as extended to that territory in 1951 and as subsequently amended by the former delhi state legislative assembly this bill seeks to amend that law to give effect to the following objects, namely:-(a) to increase the general rate of tax of 2 pice to 4 naye paise in the rupee, ie, from 31% to 4% as in the neighbouring state of punjab; (b) to levy at the rate of 2 per cent, as in the state of punjab, tax on coal, cotton, iron and steel, jute and oil-seeds which are amongst the goods declared by section 14 of the central sales tax act, 1956 (74 of 1956) to be of special importance in inter-state trade or commerce; (c) to list the goods which are normally consumed by the affluent sections of the society and to levy tax thereon at the rate of 7%; (d) to remove 'newspapers' from the scope of the definition of 'goods' so that they will be excluded from the purview of taxation under the act as in the states; (e) to refrain from levying tax on lump sum indivisible works contracts although the levy of such tax may be in order according to the decision of the s~preme court in mithan lal and another v state of delhi and another; (f) to provide for the levy of tax at any point other than the point of last sale so that sales tax may be levied at the first point on certain items which are manufactured in factories opportunity has also been taken to make a few minor amendments in the sales tax law, the need for which has been brought to light in the course of the administration of that law the nates on clauses appended hereto explain the provisions of the bill, wherever necessary morarji desai the 23rd february, 1959 clatlie 2 seeks to modify references to "state" and "state government" into references to "union territory" and "central government" respectively this is consequential on the changed position as from the 1st november, 1956 clause 3-sub-clause (a) omits the definition of "contract" in section 2 (b) consequent on the decision to remove dealers engaged in the execution of indivisible contracts from the scope of the act sub-cla1l8e (b)-the amendment seeks to remove from the definition of "goods" newspapers in order that sales tax may not be levied on them in tbe union territory of delhi as in the case of states sub-clauses (c) and (d) -the definitions of "sale" and "sale price" have been revised so as to be in conformity with the definitions in the central sales tax act, 1956 clause 4 -sub-clause (b) -the amendment seeks to make the dealers registered under the central sales tax act, 1956, liable to compulsory registration under the delhi sales tax law, in order to check evasion of tax sub-clause (c) makes it clear that the importers, manufacturers and producers are liable to registration whenever their taxable turnover exceeds rs 10,000 regardless of the value of the goods imported, manufactured or produced by them clause 5-sub-clause (a) -some of the goods declared by section 14 of the central sales tax act, 1956, to be of special importance in inter-state trade or commerce are being placed under a new schedule and the levy of tax thereon will be at the rate of 2 naye pai,qe in the rupee the general rate of tax has been raised to 4 naye paise in the rupee in order to fall in line with that prevailing in the neighbouring state of punjab; and a uniform rate of tax at 7% will be levied on certain special goods consumed by the affluent sections of the society sub-clause (b) (l)-'l'he two changes made by the clause are (i) to omit the reference to wol;'ks contract, and (ii) to add to the turnover of the purchasing dealers the value of goods, if any, covered by the false declarations made by them sub-clause (b) (2) is consequential on clause 9 clause 6 empowers the chief commissioner to prescribe the point other than the last point in the series of sales by successive dealers at which any goods or classes of goods may be taxed clause 9 enables tax under the act to be collected only by dealers registered under the act clause 11 would enable the government to refer any case to the high court for decision on points of law, in the same way as dealers clause 12 empowers the assessing authorities, subject to rules made for the purpose, to impound and retain any books of accounts or other documents produced before them clause 14 seeks to impose penalties for the concealment of turnover and the supply of inaccurate particulars during the course of proceedings under the act and for making false representations clause 15 empowers the chief commissioner to set up checkposts and barriers in the union territory with a view to check the evasion of tax clause 16 omits certain provisions which have become unnecessary clause 17 seeks to bring the act into conformity with the provisions of the central sales tax act, 1956, and also incorporates the relevant constitutional provisions in the act clause 18 is consequential on clause 5 the increase in the rates of tax and the levy of tax on some of the declared goods and the tightening up of the machinery for collection of tax under the act, are lilrely to yield an additional annual revenue of about rs 25 lakhs additional expenditure may have to be incurred on the appointment of subordinate officers who have to hoe posted at the check barriers if the chief commissioner thinks it necessary to have them in the event of such check barriers being established the additional expenditure is not likely to exceed rs 25,000/- per annum  memorandum regarding delegated legislationnew sub-section (2) of section 21a, inserted by clause 12 of the bill, seeks to empower the government to frame rules subject to which the commissioner or any person authorised by him may impound and retain any books or documents produced in any proceedings under the act new section 23a (relating to setting up of check-posts and barriers), inserted by clause 15 of the bill, empowers the government to make rules regarding the form of declaration to be filled by persons transporting goods and the restrictions subject to which any vehicle can be intercepted and searched at a check-post or barrier these provisions relate to matters of procedure and detail and the delegation of legislative power is of a normal character  in force in the union territory of delhi (vi oj' 1941) - • - • •defiaitiolll z in this act, unless there is anything repugnant in the subject or context,-- - - - - (b) "contract" means any agreement for carrying out for money consideration:-(i) the construction, fitting out, improvement or repair of any building, road, bridge or other immovable property, or (ii) the installation or repair of any machinery affixed to a building or other immovable property, or (iii) the overhaul or repair of any motor vehicle; - - - - - (d) "goods" includes all materials, commodities and articles but does not include actionable claims, stocks, shares, securities or money; explanation-goods supplied in the execution of a contract shall be deemed to be goods for the purposes of this act; - - - - - (g) "sale" means any transfer of property in goods for money consideration and includes a transfer of property in goods supplied in the execution of a contract but does not include a mortgage, hypothecation, charge or pledge; and any grammatical variations of the expression 'sale' shall be construed accordingly explanation 1-a transfer of goods on hire-purchase or other instalment system of payment shall, notwithstanding that the seller retains a title to any goods as security for payment of the price, be deemed to be a sale; explanation 2-a sale shall, be deemed to have taken phlcl' in the state of delhi if the goods are actually deiiwred in the state of delhi as a direct result of such sale for the purpose of consumption in the state of delhi, notwithstartung the faet that lidurthe general jaw rcelating to t;he ~ of good the ,property in the goods has by i"eason of such sale passed in anotiaer state; (h) "saleprice" me,a~ (i) in tb,e ~~se of a sale waich ~n~i~ts j~ tae tr"nfer of property in goods supplied in t4e execl,ltion ,of a c:pj?ti~ (perei,nalter referred to as a~aj~ inyolve9 ~n t~e ~~~ytj9p of a contract) -such portion of the amount of the money codllcieratiod for the conuaet as may beprescri:bed, repreledtiag the price of the goods suppllid; (ii) ip other ~ pi p~the amo~ ¢ ~ ~ c~s)d~ation f~ the ale " ~y "  ~lowed ~ _ di$:ount iccoj"ding to ,oi"~ trt,4e pract~, bw ,ijw~ ny swn ~rg,ed for ~,dytbiqi d~ by tl;l,e ~~ ~ ~t of tl;je goodost the wneq/, or bewre ~v~ ~~f! other than the cost of freight or delivery or tqe cost of installation when such cost is separately charged;     4 (1) with eff@ct from such date as the chief commissioner may =:co of hy notification in the official gazette, appoint, 'being not earlier than thilty days :after the date 01 the aaid notificatirn, ,eyery dealer whose gross turnover d~ tlle y~ i!;o~~y weceding the commencement of thic; act exceeded the ta"able quantum shall be liable to pay t~x under this act on all sl;lles eftect~ a,fter the date so notified: provided that the t~x shall not be pclyableoj;l ~ales involved in the execution of a contract which is shown to the satisfaction of tae copu:r;lfissiqner to ha,~e ~ enwed into oll or before the date so notified: provided fwrther that a dealer who deals excllolsivejy in one or more ,clalses of goods specified in the f·cliedule _n dot 'be liable to pay any tax under this act     (5) in this act, the expression 'taxable quantum' means-(a) in relation to any deeier who imports for sale ,any goods into the state of delhi or manufactures or proouces any goods for sale, ten ·thousand rupees: - -  - 5 (1) the tax payable bya dealer under this act shall be levied-(a) in case of taxable turnover in respect of the goods specified in the first schedule at the rate of one anna in the rupeej (b) in the case of taxable turnover in respect of any other goods, at the rate of one-half of an anna in the rupee: provided that the chief commissioner with the previous approval of the state government may, by notification in the official gazette add to, or omit from, or otherwise amend the first schedule: provided further that if in respect of any goods or class of goods the chief commissioner is of opinion that it is expedient in the interests of the general public to reduce the rate of tax thereon, the chief commissioner with the previous approval of the state government may, by notification in the official gazette, direct that the tax in respect of the taxable turnover of such goods or class of goods, shall, subject to such conditions as may be prescribed, be levied at iuch reduced rate as may be specified in the notification  - - - - (2) in this act the expression "taxable turnover" means that part of a dealer's gross turnover during any period which remains ,fter deducting therefrom-(a) his turnover during that period on-(i) the sale of goods declared tax-free under section 6; (ii) sales to a registered dealerof goods of the class or classes specified in the certificate of registration of such dealer, as being intended for re-sale by him, or for use by him as raw materials in the manufacture of goods for sale or for use by him in the execution of any contract; and of containers or other materials for the packing of goods of the class or classes so specified: provided that in the case of such sales a declaration duly filled up and signed by the registered dealer to whom the goods are sold and containing prescribed particulars on a prescribed form obtainable from the prescribed authority is furnished in the prescribed manner by the dealer who sells the goods; (iii) sales to a registered dealer engaged in the business of raising coal, of any goods which are shown to the satisfaction of the commissioner to be required directly for use in collllection with the raising of coal; (iv) sales to any undertaking supplying electrical energy to the public under a licence or sanction granted or deemed to have been granted under the indian electricity act, 1910 (ix of 1910) of goods for use by it in the generation or distribution of such energy; (v) sales of goods which are shown to the satisfaction of the commissioner to have been despatched by, or on behalf of the dealer to an address outside the state of delhi; (vi) such other sales as may be prescribed; and (b) such per centum of the balance remaining after making the deductions allowed by sub-clauses (i) to (vi) as is equivalerit to the rate per centum of the tax leviable on the goods  - - - - 8 (1) any dealer other than a dealer who deals exclusively in volunta~· one or more classes of goods specified in the schedule, whose gross rcilltratlod turnover during a year exceeds 10,000 rupees may, notwithstanding that he may not be liable to pay tax under section 4, apply in the prescribed manner to the prescribed authority for registration under this act - - - - - - pzoviliollll sb (1) any person who intends to establish a business in the rc,iti1ltiod state of delhi for the purpose of-(a) manufacturing or producing goods of a value exceeding ten thousand rupees per year, or (b) executing contracts the value of which is likely to exceed thirty thousand rupees per year, may, notwithstanding that he is not required to register himself under section 7 apply in the prescribed manner to the prescribed authority for provisional registration under this act - - - - 11 (1) - - - - (2a) no assessment under sub-section (1) shall be made after the expiry of four years and no assessment ynder sub-section (2) shall be made after the expiry of six years from the end of the year in respect of which or part of which the assessment is made (3) the amount of tax-(a) due where the returns are furnished without receipt showing full payment thereof, or (b) assessed under sub-section (l), less the sum, if any, already paid by the dealer in respect of the said period, or (e) assessed under sub-section (2), shall, together with anr  peuity ttwt , be dlreeted to 1gepetttufttier any of the provt-111 of tius 61cuon, be paid by the 4ealer iftte 8 government 'l"!iiesury dr the lte8erve bank of iftdi « ib any other manner as m, he ptw:eeribed by sueh elate as maybe speeifted in a notice issued by the commissioner for tlus pu!'p08e aftd the date to be 5$ apecitied ihill lte got , tbaa tbii:tf dar- fl'ojil the date of senlice df iiok'b gotioe: proricie4 dwt thec&mllliuiorer m~, if! f'espect of any particular dealerawl b- nasql¥' fa be j'etionmd in 1trritiac extead the date of such payment or allow such dealer ig pay the ~u dua and the penalty if any by instjlbn~ts  - - - - statement 21 (1) within sixty days fr~m tbe 98mjag };iy ~ ch,ief ~r:ami8-~~ sionet' of anyorder mncier s\l~sdion 0) df ~qd 20 aifw;til;\8i»y liebtli~yof any dealer to pay tq ~ this act, &ud1 ,jew -'y, by application in writing accornpanied by a fse of aj}e b~<i ~, require the chief commisaiwlej" 10 rdf:i'to tbe lijjh ,(:gun -y question of law arising out of such order  - - - - %2 (1) whoever-offences and penaltie • (a) carries on business as a dealer in cqlltravention of subsection (1, of section '; or , (b) fails, without sufficient cause, to s\lbmit any return as required by su'b-section (2) of section 1~ or submijs a false rf!iturn; or (c) beidg a rtwistered dealer, !almly r~dts when purchasing any class of goods, that ;iaodsqf such elau au  covered by his certificate of registration; or (d) not being a registered dealer, falsely reprewlts when purchasing goods that he is a regjstered dealer; or (e) £ails~ wmn required ,so to do under section 113,to keep prescribed accounts or records 01 aales;ar (1) ~1ui8s 1;q \cqii:i!illw -w,iub " :re,\tireulllllt mage ,of dim undar ub-aeouqil (j~ ()f ~ 14; -(g) knowingly produces incorrect ~o\ldui, lli'iistrs or documen~, qr knowiniiy furnishes lacqil'ect illf~on; or (h) obstructs any offiqer wiwljdilc ul ~tiqll or aeeaj!ch or 8 seizure under sectian 14,; ot (i) ~paots ito f»rmip ~y ~~tiqii rr~ by _tion lb; shall be punishable with simple imprisonment which may extend to six months or with fine or with both, and when the offence is a continuing one, with a daily fine not exceeding fiifty rupees during the period of the continuance of the offence: provided that no prosecution for an offence against this act shall be instituted in respect of the same facts in respect of which a panalty has been imposed under section 11 - - - - - - - - power !('i 21 (2) in particular and without prejudice to the generality of ld&ke ruj~s the foregoing power, such rules may prescribe:-(a) the proportion referred to in sub-clause (i) of clause (h) of section 2; (00) the authority referred to in the proviso to clause (j) of section 2; - - - - - - (c) the taxable quantum for particular classes of dealers under clause (b) of sub-section (5) of section 4; - - - - 27 (1) notwithstanding anything contained in this act-savini (a) a tax on sale or purchase of goods shall not be imposed under this act-(i) where such sale or purchase takes place outside the state of delhi; (ii) where such sale or purchase takes place in the course of import of the good,> into, or export of the goods out of, the territory of india; (b) a tax on the sale or purchase of any goods shall not be imposed where such sale or purchase takes place in the course of inter-state trade or commerce except insofar as parliament may by law otherwise provide (2) the explanation to clause (1) of article 286 of the constitution shall apply for the interpretation of sub-clause (i) of clause (a) of sub-section (1)  - - - - a bill further to amend the bengal finance (sales tax) act, 1941, as in force in the union territory of delhi the president has, in pursuance af clauses (i) and (3) of article i i 7 of the constitution of india, recommended to lok sabha the introduction and consideration of the bill m nkaul, secretary (shri morarji desat, minister of fi1jallu) 