1946 (4) TMI 16

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..... onsists 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 provision for making rules under Section 10 does not make any mentio .....

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..... 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 with the entries in the cash book and ledger. The petitioner has be .....

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