https://www.taxtmi.com/caselaws?id=280104 Full disclosure of financial capacity and sources of finance was required under the Assam Excise Rules, 1945, and those disclosures were open to verification when settlement of an excise shop was sought. The Board treated the appellant's failure to disclose the relevant bank account and to produce the pass book as showing that the claimed source of funds was not bona fide. That assessment was a finding of fact, and writ review was limited to jurisdictional error, absence of evidence, or breach of natural justice. Minor omissions in the Board's reasoning did not convert the matter into an error of law, because the material still did not establish a bona fide source for the payment. en-us Thu, 27 Mar 1980 00:00:00 +0530 Sat, 20 Apr 2019 11:37:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280104 Full disclosure of financial capacity and sources of finance was required under the Assam Excise Rules, 1945, and those disclosures were open to verification when settlement of an excise shop was sought. The Board treated the appellant's failure to disclose the relevant bank account and to produce the pass book as showing that the claimed source of funds was not bona fide. That assessment was a finding of fact, and writ review was limited to jurisdictional error, absence of evidence, or breach of natural justice. Minor omissions in the Board's reasoning did not convert the matter into an error of law, because the material still did not establish a bona fide source for the payment. Case-Laws Indian Laws Thu, 27 Mar 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280104