https://www.taxtmi.com/caselaws?id=127101 Rule 36 under the Bihar Sales Tax Act was treated as a valid procedural requirement for maintaining and producing records in support of a claim, because it regulated proof without excluding other relevant evidence. The assessing authority retained power to examine the dealer's register and determine the matter on merits, including by best judgment assessment where appropriate. At the same time, the authority was advised not to reject the evidence mechanically for non-compliance with the rule, particularly in a newly developing statutory scheme. The challenge to Rule 36 therefore failed, and the assessment was sent back for fresh examination of the evidence. en-us Wed, 17 Apr 1946 00:00:00 +0530 Tue, 26 Feb 2013 12:05:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127101 Rule 36 under the Bihar Sales Tax Act was treated as a valid procedural requirement for maintaining and producing records in support of a claim, because it regulated proof without excluding other relevant evidence. The assessing authority retained power to examine the dealer's register and determine the matter on merits, including by best judgment assessment where appropriate. At the same time, the authority was advised not to reject the evidence mechanically for non-compliance with the rule, particularly in a newly developing statutory scheme. The challenge to Rule 36 therefore failed, and the assessment was sent back for fresh examination of the evidence. Case-Laws VAT and Sales Tax Wed, 17 Apr 1946 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127101