1946 (4) TMI 16

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..... y Section 26 of the Bihar Sales Tax Act is ultra vires. Section 26 consists of two sub-sections. By the first, a general power is given to the Provincial Government for making rules for carrying out the purposes of the Act. By the second, particular powers are given for making rules with regard to specific matters. The argument for the petitioner is that as Section 26(2)(i) which is the special p .....

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..... duplicate copies of cash receipts or bills is required by Rule 36. Such copies furnish the only possible means of checking the genuineness of the books of account, inasmuch as the Crown can arrange to obtain, from time to time, from purchasers of goods their copies of the cash receipts or bills, can compare these with the duplicates produced by the assessee, and can verify their correspondence wi .....

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..... t is argued that the whole assessment is illegal. The assessment order, however, contains the following sentence written in his own hand by the Assessing Officer: 'I gave the dealer a chance to produce such evidence, if any, but the dealer failed to do so.' So clearly there is no substance in this contention. The appeal fails on both the grounds urged and is dismissed. Appeal dismissed.
Case .....

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