Turnover deduction and lost declaration forms: later periods allowed proof through duplicates, counterfoils, and summoned records.

Turnover deduction could not be denied merely because prescribed declaration forms were lost where the applicable rules and form format changed during the assessment year. For the initial period, the declaration form itself remained the only permitted proof, so refusal of deduction was sustained. For the later periods, the assessee could rely on counterfoils retained by purchasing dealers or duplicates held by issuing officers, and the assessing authority was expected to use its civil-court-like power to summon witnesses and documents. Failure to consider those available modes of proof was treated as an error of law, and the assessment was directed to be set aside for fresh consideration.

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Issues: Whether the assessee could be denied deduction of turnover merely because the prescribed declaration forms were lost, and whether the Sales Tax Officer was bound to permit proof by summoning purchasing dealers or producing other available records for the relevant assessment periods.

Analysis: Deduction under the Act had to be proved in the prescribed manner, but the prescribed manner varied during the assessment year because Form No. XXXIV changed from a single form to forms with counterfoil and later to a three-part form. For the first period, the declaration form itself was the only mode of proof and the refusal to allow deduction was upheld. For the later periods, however, the rules did not require that only the original form in the assessee's possession must be produced, and the assessee could have relied on the counterfoils retained by the purchasing dealers or the duplicates available with the issuing officers. The assessing authority also had statutory powers akin to a civil court to summon witnesses and compel production of documents, and failure to exercise that power in a proper case amounted to an error of law.

Conclusion: The assessee's claim could not be rejected in respect of the later periods on the ground of loss of the forms, and the assessment order was liable to be quashed with directions for fresh assessment.

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