https://www.taxtmi.com/caselaws?id=306838 Rule 28(4) under the Bihar Entertainment Tax Rules, 1948 was upheld as a valid assessment machinery because Section 21 empowered rule-making to secure payment of entertainment tax and the parent Act did not itself prescribe the assessment procedure. The rule's best judgment assessment mechanism applied where returns were not filed or notices were ignored, and it was not inconsistent with Section 9(2), which dealt with penalty rather than assessment. An assessment based on unreliable books, duplicate tickets and suppressed sales, supported by relevant material and reasonable hearing, was treated as non-arbitrary and consistent with best judgment principles. en-us Thu, 23 Apr 1970 00:00:00 +0530 Wed, 01 Mar 2023 17:51:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306838 Rule 28(4) under the Bihar Entertainment Tax Rules, 1948 was upheld as a valid assessment machinery because Section 21 empowered rule-making to secure payment of entertainment tax and the parent Act did not itself prescribe the assessment procedure. The rule's best judgment assessment mechanism applied where returns were not filed or notices were ignored, and it was not inconsistent with Section 9(2), which dealt with penalty rather than assessment. An assessment based on unreliable books, duplicate tickets and suppressed sales, supported by relevant material and reasonable hearing, was treated as non-arbitrary and consistent with best judgment principles. Case-Laws Indian Laws Thu, 23 Apr 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306838