Judgment

SHAH, J.

( 1 ) UNDER the Bombay Sales Tax Act, 1953 which replaced re-enacted the Bombay Sales Tax Ordinance No. II of 1952, the adens held a licence under section 12 as dealers, but they did not or themselves under section 9 even though they were liable to pay at tax as well as special tax as dealers in commodities set out in lie II of the Act. By section 5, a dealer whose turnover exceeded life amount was required to pay in addition to the special tax, ell tax at the rates specified in section 6, Ss. (I ). By 9, a dealer who is liable to pay general tax could not carry on as a dealer unless he had applied for registration within the prescribed by the Act. Every dealer whose turnover in respect cal goods described in Schedule II to the Act exceeded then, specified as liable to pay special tax at rates set out in column (2)of Schedule 11. By section 12, a dealer liable to pay special could not carry on business as such dealer unless he had applied licence within the period prescribed. The material parts of section Ss. (2) and (4) provided :" (2) No person selling any goods shall collect from the pure any amount by way of tax unless he is a registered dealer licensed dealer a