Decision given on 20 May 1985.

Assessment – Underdeclaration of output tax – Manufacture and sale of garments – Whether declaration of all garments sold – Whether adjournment ought to be granted.

  The appellant carried on business manufacturing and selling garments. An assessment was made in the belief that he had underdeclared the number of garments sold. The appellant disputed the assessment and applied for the appeal to be heard on the ground of hardship without payment of deposit of the tax in dispute.

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