https://www.taxtmi.com/caselaws?id=259957 A taxing authority cannot initiate or continue assessment proceedings for alleged suppressed turnover or non-remittance of betting tax unless the statute expressly confers that power; in this scheme, no such authority was found, so the show-cause assessment proceedings could not be sustained. At the same time, the regulatory inspection power was read more broadly: licensed book-makers were required to keep accounts and permit inspection by authorised officers, and that power was not confined to the race course alone. The result was that assessment proceedings failed, but inspection of the book-maker's premises and accounts outside the race course remained permissible. en-us Wed, 01 Apr 2015 00:00:00 +0530 Wed, 28 Oct 2015 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259957 A taxing authority cannot initiate or continue assessment proceedings for alleged suppressed turnover or non-remittance of betting tax unless the statute expressly confers that power; in this scheme, no such authority was found, so the show-cause assessment proceedings could not be sustained. At the same time, the regulatory inspection power was read more broadly: licensed book-makers were required to keep accounts and permit inspection by authorised officers, and that power was not confined to the race course alone. The result was that assessment proceedings failed, but inspection of the book-maker's premises and accounts outside the race course remained permissible. Case-Laws Indian Laws Wed, 01 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259957