https://www.taxtmi.com/caselaws?id=145204 Refusal of a further adjournment was treated as a discretionary procedural decision, and where earlier adjournments had already been granted and the dealer failed to produce account books, resort to best judgment assessment was justified; the assessment was upheld. The article also states that filing an incorrect return under the repealed sales tax law attracted penalty when the default occurred, and the repeal-and-savings clause preserved that accrued liability even if it was quantified later. The absence of an identical penalty provision in the new Act was held immaterial, and the penalty under the repealed Act was sustained. 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 Refusal of a further adjournment was treated as a discretionary procedural decision, and where earlier adjournments had already been granted and the dealer failed to produce account books, resort to best judgment assessment was justified; the assessment was upheld. The article also states that filing an incorrect return under the repealed sales tax law attracted penalty when the default occurred, and the repeal-and-savings clause preserved that accrued liability even if it was quantified later. The absence of an identical penalty provision in the new Act was held immaterial, and the penalty under the repealed Act was sustained. Case-Laws VAT and Sales Tax Thu, 22 Sep 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=145204