https://www.taxtmi.com/caselaws?id=163476 When a taxing authority relies on a third party diary or similar material, it must afford the assessee an effective opportunity to confront and examine that witness before drawing adverse conclusions. Rule 75 of the U.P. Sales Tax Rules, 1948 gives the authority civil court-like powers to enforce attendance and compel production of documents, so it should use the coercive procedure under Order XVI CPC where the witness does not appear despite notice. In the absence of such enforcement, rejection of books of account and the consequential assessment could not be sustained, and the matter had to be remitted for fresh consideration after securing attendance of the third party witness. en-us Fri, 12 Mar 2004 00:00:00 +0530 Thu, 03 Apr 2014 11:57:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163476 When a taxing authority relies on a third party diary or similar material, it must afford the assessee an effective opportunity to confront and examine that witness before drawing adverse conclusions. Rule 75 of the U.P. Sales Tax Rules, 1948 gives the authority civil court-like powers to enforce attendance and compel production of documents, so it should use the coercive procedure under Order XVI CPC where the witness does not appear despite notice. In the absence of such enforcement, rejection of books of account and the consequential assessment could not be sustained, and the matter had to be remitted for fresh consideration after securing attendance of the third party witness. Case-Laws VAT and Sales Tax Fri, 12 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163476