https://www.taxtmi.com/caselaws?id=127606 Liability to sales tax under the Bihar Sales Tax Act, 1947 arises from the charging provision and is not controlled by the timing or validity of a registration application. Section 13(5) operates as assessment machinery, permitting best-judgment assessment where a dealer liable to tax fails to apply for registration or furnish required particulars. Read with the power to call for returns from unregistered dealers under section 12(1) and Rule 20, the provision supports assessment for the full period of taxable business activity, including periods when the dealer was unregistered. The assessment for the entire period was therefore held valid. en-us Wed, 08 May 1957 00:00:00 +0530 Tue, 12 Mar 2013 18:57:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127606 Liability to sales tax under the Bihar Sales Tax Act, 1947 arises from the charging provision and is not controlled by the timing or validity of a registration application. Section 13(5) operates as assessment machinery, permitting best-judgment assessment where a dealer liable to tax fails to apply for registration or furnish required particulars. Read with the power to call for returns from unregistered dealers under section 12(1) and Rule 20, the provision supports assessment for the full period of taxable business activity, including periods when the dealer was unregistered. The assessment for the entire period was therefore held valid. Case-Laws VAT and Sales Tax Wed, 08 May 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127606