1980 (8) TMI 177

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..... s application: "(1) Whether, on the facts and in the circumstances of the case, the inspecting officer of the commercial taxes department has jurisdiction to verify the cash available in the cash box of the assessee-dealer?" (2) Whether, on the facts and in the circumstances of the case, the Additional Tribunal is justified in rejecting the accounts by not accepting the dealer's explanation in t .....

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..... oods, by any dealer and all goods kept in any place of business of any dealer shall at all reasonable times be open to inspection by the Commissioner." The Commissioner has delegated his authority under this section to his subordinates including the inspector. Therefore, the inspectors, in view of the delegated power, are also entitled to exercise power under sub-section (2) of section 16 of the .....

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..... sides that there is no other precedent on the question. The only other case we have come across is another single judge decision of the Madras High Court in P.K. Adimoolam Chettiar, In re[1957] 8 S.T.C. 741., where Mariyala Venkateswara Rao, In re[1951] 2 S.T.C. 167., has been referred to. But the question arising in this case was not examined. We are inclined to think that the view expressed by .....

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