1946 (4) TMI 16 - HC - VAT and Sales Tax

Summary

The High Court of Bihar upheld the legality of Rule 36 under the Bihar Sales Tax Act, requiring the production of duplicate cash receipts. The petitioner's argument that the rule was ultra vires was rejected. The court found that Rule 36 was essential for verifying the genuineness of accounts. The petitioner's appeal was dismissed as the assessment was deemed legal, and the Assessing Officer had given the dealer a chance to produce evidence.