https://www.taxtmi.com/caselaws?id=157706 An official inspection report prepared by a public officer in the discharge of statutory duties may be relied on for assessment purposes, because it carries a presumption of regularity unless cogent and convincing material shows it is unreliable. The report here could therefore sustain rejection of the assessee's accounts and a best judgment assessment; objections based only on the assessee's absence or lack of signature were insufficient. A separate challenge seeking cross-examination of the Inspecting Officer also failed, as no enforceable right to such cross-examination was recognised in the circumstances. The assessment based on the inspection report was consequently restored in favour of the Revenue. en-us Mon, 08 Feb 1993 00:00:00 +0530 Wed, 09 Oct 2013 17:22:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157706 An official inspection report prepared by a public officer in the discharge of statutory duties may be relied on for assessment purposes, because it carries a presumption of regularity unless cogent and convincing material shows it is unreliable. The report here could therefore sustain rejection of the assessee's accounts and a best judgment assessment; objections based only on the assessee's absence or lack of signature were insufficient. A separate challenge seeking cross-examination of the Inspecting Officer also failed, as no enforceable right to such cross-examination was recognised in the circumstances. The assessment based on the inspection report was consequently restored in favour of the Revenue. Case-Laws VAT and Sales Tax Mon, 08 Feb 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157706