Judgment

GROVER, J.: The appellant in these appeals is a registered dealer under the Bihar Sales Tax Act, 1947.The assessment order relating to the year 1958-59 was made on 31st May, 1962. That is governed by the provisions of the aforesaid Act and has given rise to Civil Appeal No. 576 of 1967. The assessment order in respect of the year 1959-60 was also made on the same date but that is governed by the provisions of the Bihar Sales tax Act, 1959 which came into force on Ist July, 1959. However, the points are common and the provisions of the two statutes do not materially affect the decision of the appeals.

2. While showing his total turn-over, the assessee had sought to deduct certain amounts on the ground that sales to registered dealers had been made. The assessee produced declarations for all these sales to registered dealers. The Additional Superintendent of Sales Tax who made the order of assessment disallowed deductions claimed on account of sales, to certain registered dealers on the ground that those dealers were bogus and had not been shown to be genuine. It was observed that the assessee had failed to exercise the required degree of diligence and had not taken adequate s