MAN (88/518)

No. 3473

Decision given 30 March 1989.

Apportionment – Evidence – Whether club bar sales underdeclared – Whether stock or cash thefts caused shortfall – Some evidence of theft of stock – Evidence insufficient to justify apportionment.

  The issue was whether the appellant had underdeclared takings from billiard meters and from cash sales in the licensed bar of the Club.

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