Ranjit Singh Sarkaria, J.

1. This is an appeal under Clause X of the Letters Patent directed against a judgment, dated 7th December, 1970, of a learned single Judge of this court.

2. The petitioner-respondent obtained a registration certificate as a dealer under Section 7 of the Punjab General Sales Tax Act, 1948 (hereinafter called the Act), in 1969. The certificate was for sale and purchase of yarn and cloth as also for the manufacture of cloth under the name and style "Lavindra Weaving Factory, outside Chatiwind Gate, Amritsar". A registration certificate was also obtained by the petitioner under the Central Sales Tax Act, 1956 . Its number was AMR.CST. 3391. In October, 1964, the Assistant Excise and Taxation Officer, Amritsar, issued a notice to the petitioner-respondent that since they were not carrying on business in their premises, they should appear and show cause as to why their registration certificate be not cancelled. After receiving the reply from the petitioner, no further action was taken. A similar notice was issued again on 17th December, 1965, but no action was taken after considering the reply sent by the petitioner. On 23rd January, 1968, another notice