1946 (4) TMI 13

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..... s Tax Act anxious consideration. Agreeing with my predecessor Mr. Lee, I hold that Rule 36 framed under Section 26 of the Act is not ultra vires. That rule prescribes what record the dealer has to maintain and to produce as evidence to support a certain claim. It does not preclude the production of other evidence to prove the claim. But the Assessing Officer, Commissioner may not accept such evide .....

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..... e condoned the error and examined the evidence on merit, ignoring the failure strictly to comply with the Rule in view of the fact that the Sales Tax Act is a new measure and exact requirements of the law may not yet be fully grasped. They may be fully justified in expecting strict compliance from the next assessment. Till then they might stretch a point and see whether the other evidence is good .....

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