1980 (8) TMI 177

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..... f the case, the inspecting officer of the commercial taxes department has jurisdiction to verify the cash available in the cash box of the assessee-dealer?" (2) Whether, on the facts and in the circumstances of the case, the Additional Tribunal is justified in rejecting the accounts by not accepting the dealer's explanation in the matter of cash discrepancy?" 2.. The assessee is a dealer in au .....

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..... f any dealer shall at all reasonable times be open to inspection by the Commissioner." The Commissioner has delegated his authority under this section to his subordinates including the inspector. Therefore, the inspectors, in view of the delegated power, are also entitled to exercise power under sub-section (2) of section 16 of the Act. Section 16, however, does not authorise a verification of t .....

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..... ly other case we have come across is another single judge decision of the Madras High Court in P.K. Adimoolam Chettiar, In re[1957] 8 S.T.C. 741., where Mariyala Venkateswara Rao, In re[1951] 2 S.T.C. 167., has been referred to. But the question arising in this case was not examined. We are inclined to think that the view expressed by the learned single Judge correctly states the legal position an .....

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