Bal Raj Tuli, J.

1. The petitioner was registered as a dealer in 1959 under the Punjab General Sales Tax Act, 1948 (hereinafter called the Act), and was allotted registration certificate No. AMR-III-7407 by the Assessing Authority, Amritsar. The certificate was for the sale and purchase of yarn and cloth as also for the manufacture of cloth. In 1955 a branch was started under the name and style of Lavindra Weaving Factory, outside Chatiwind Gate, Amritsar, and the certificate of registration was changed from S.T. III to S.T. IV and the certificate issued bore No. AMR-IV-11753. On the coming into force of the Central Sales Tax Act, 1956, the petitioner was also registered under that Act with No. AMR-CST-3391.

2. In October, 1964, the Assistant Excise and Taxation Officer, Amritsar, issued a notice to the petitioner stating :-

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It has come to my notice that you are not carrying on business at the premises mentioned in the registration certificate granted to you. Presumably you are having no business premises. You are required to appear before the undersigned on 30th October, 1964, at 10 A.M. sharp and to show cause as to why your registration certificate should not be cancel