(1) IN a reference under Section 22(3) of the Punjab General Sales Tax Act, 1948, the High Court of Punjab and Haryana considered the following question: "WHETHER on the facts and in the circumstances of this case, the assessing authority had any power under sub-section (3) of Section 14 of the Act, to record statement of the assessee to find out if he is liable to be assessed or not?" It answered it in the negative, that is, in favour of the assessee and against the Revenue. It did so after taking into account the provisions of Section 14. (2) THE relevant assessment year is 1963-64 and the period for which the assessment was made is 2-3-1964 to 31-3-1964. The sum of Rs 300 only is involved. We have made it clear that, whichever way we decide the question, no further proceedings shall be taken in regard to this assessment. (3) ONLY the provisions of Section 14(1) are relevant. They read, at the relevant time, thus: "14. (1) The assessing authority or an officer authorised in writing by the assessing authority may subject to such conditions as may be prescribed require any dealer to produce before him any accounts or documents or to furnish any information relating to the stock of goods of, or (goods bought, sold or delivered by) the dealer as may be necessary for the purposes of this Act. In case of default the assessing authority may draw such inference against the dealer as the assessing authority may deem fit." (emphasis supplied) (4) AS is clear, the assessee could be required only to furnish information relating to the stock of goods. Any statement that he could be required to make by the assessing authority could, therefore, relate only to his stock of goods. (5) THE question, as posed, is whether the assessing authority has power under sub-section (3) of Section 14 to record the statement of the assessee to find out if he is liable to be assessed. In the first place, sub-section (3) of Section 14 is inapposite. Such power as the assessing authority had in this behalf is contained in sub-section (1) of Section 14. Thereunder the assessing authority did not have the power to record the statement of the assessee to find out whether or not he was liable to be assessed. In the first place, sub-section (3) of Section 14 is inapposite. Such power as the assessing authority had in this behalf is contained in sub-section (1) of Section 14. Thereunder the assessing authority did not have the power to record the statement of the assessee to find out whether or not he was liable to be assessed. (6) THE answer given by the High Court is, therefore, affirmed and the appeal is dismissed. The appellant shall pay to the respondent the costs of the appeal, fixed at Rs 5000.