https://www.taxtmi.com/caselaws?id=164929 Assessment and penalty under the Bihar VAT Act cannot be sustained merely on entries found in another dealer's books unless the assessing authority independently verifies those entries and produces material showing concealment by the assessee. Where the impugned action rests only on presumption, surmise and conjecture, the resulting demand is legally unsustainable. The presence of an alternate statutory remedy does not bar writ jurisdiction when the challenged orders are manifestly unsupported by material and are plainly wrong on the face of the record. en-us Wed, 12 Jan 2011 00:00:00 +0530 Wed, 17 Sep 2014 14:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164929 Assessment and penalty under the Bihar VAT Act cannot be sustained merely on entries found in another dealer's books unless the assessing authority independently verifies those entries and produces material showing concealment by the assessee. Where the impugned action rests only on presumption, surmise and conjecture, the resulting demand is legally unsustainable. The presence of an alternate statutory remedy does not bar writ jurisdiction when the challenged orders are manifestly unsupported by material and are plainly wrong on the face of the record. Case-Laws VAT and Sales Tax Wed, 12 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164929