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of <h1>Section 35(6) directs tax determination to ss.73/74; section 130 cannot quantify tax or levy penalties</h1> Where unaccounted or excess stock is discovered in a survey, the court held that section 35(6) channels tax determination to the procedures in sections 73/74; section 130's summary powers cannot be used to quantify tax or levy penalties in place of the adjudicatory safeguards of ss.73/74. Assessments based solely on eye-estimates or provisional inventory were declared unreliable; proper weighment, valuation and notice-opportunity procedures are required. Departmental action taken under the wrong provision was set aside, and enforcement must follow the statutory route with attendant evidentiary and procedural safeguards.
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