Digital Auto Imports Limited v The Commissioner General of Tax Administration Jamaica

Appeal from the Revenue Appeals Division-General Consumption Tax Act-Income Tax Act-Assessment raised by Commissioner General after payers filed returns-Burden of proof

Direct verification of Income and Output Tax-Duty of taxpayer to keep and produce complete and accurate records-Unreliability of sales invoices as the direct verification method of the taxpayer's Income and Output Tax-Unreliability of bank deposits alone as a method of verification of tax payer's Income and Output Tax.

Indirect verification of Income and Output Tax-Registered liens-Bank deposits-Mark up-Whether the Commissioner General exercised his best judgment in arriving at the additional assessments