https://www.taxtmi.com/caselaws?id=128164 Where the dealer fails to produce stock books, ledger accounts, a sugar stock register, and the annual consolidated return, the authorities may reasonably doubt the reliability of the accounts and reject them for a best judgment assessment under section 13(3) of the Bihar Sales Tax Act. The assessment was upheld. A penalty for non-payment of admitted tax is valid under section 14(3a) where the tax due under the return was not paid without reasonable cause, and a clerical error in the notice's section reference caused no prejudice because the dealer knew the true basis of the proceeding. The penalty was upheld. en-us Wed, 18 Jan 1961 00:00:00 +0530 Fri, 29 Mar 2013 16:03:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128164 Where the dealer fails to produce stock books, ledger accounts, a sugar stock register, and the annual consolidated return, the authorities may reasonably doubt the reliability of the accounts and reject them for a best judgment assessment under section 13(3) of the Bihar Sales Tax Act. The assessment was upheld. A penalty for non-payment of admitted tax is valid under section 14(3a) where the tax due under the return was not paid without reasonable cause, and a clerical error in the notice's section reference caused no prejudice because the dealer knew the true basis of the proceeding. The penalty was upheld. Case-Laws VAT and Sales Tax Wed, 18 Jan 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128164