3x - 9y = 9 --------------------------(1)
4x - 12y = 36 --------------------------(2)
Multiply equation (1) by 4 and then multiply equation(1) by 3
12x - 36y = 36 ---------------(3)
12x - 36y = 108 ------------------(4)
Subtract equation (4) from (3)
0 is not equal to -72
Hence the system has no solution