https://www.taxtmi.com/caselaws?id=145204 Best judgment assessment following refusal of a further adjournment was justified where the dealer had prior adjournments, knew the hearing date, and could have produced account books through agents; no bad faith or arbitrary exercise of discretion was established. Penalty liability for incorrect quarterly returns arose when the incorrect return was filed under the repealed sales tax law. The repeal-and-savings provision preserved that accrued liability despite later assessment and despite the new law lacking an identical penalty provision. The assessment and penalty therefore remained sustainable, with no basis for interference under Article 226. en-us Thu, 22 Sep 1966 00:00:00 +0530 Tue, 23 Apr 2013 10:57:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=145204 Best judgment assessment following refusal of a further adjournment was justified where the dealer had prior adjournments, knew the hearing date, and could have produced account books through agents; no bad faith or arbitrary exercise of discretion was established. Penalty liability for incorrect quarterly returns arose when the incorrect return was filed under the repealed sales tax law. The repeal-and-savings provision preserved that accrued liability despite later assessment and despite the new law lacking an identical penalty provision. The assessment and penalty therefore remained sustainable, with no basis for interference under Article 226. Case-Laws VAT and Sales Tax Thu, 22 Sep 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=145204