Paragraph 71 ASSESSMENTS OF SALES
If the Board are unable to obtain from any relevant producer a sufficient return showing the number of litres of milk sold by him during any accounting period he shall if the Board think fit be treated as having sold on each day during that period such number of litres of milk as the Board may think proper in respect of every cow which he had in his possession the first day of that period.
If the Board are unable to obtain from any relevant producer a sufficient return showing the number of cows in his possession on the said date, he shall if the Board think fit be treated as having in his possession on that date such number of milch cows as was shown in any return or written statement previously made by him to the Board as having been in his possession on any previous date.
In this paragraph the expression “accounting period” means such periods as the Board may from time to time determine.