State Act
78
Section 78. Burden of proof.
The Daman and Diu Value Added Tax Regulation 2005
Act no. 1 of 20052005Repealed 26 January 2020Dadra and Nagar Haveli and Daman and Diu (State Act)
This Act was repealed on 26 January 2020 by the Dadra and Nagar Haveli and Daman and Diu (Repeal) Regulation, 2020 (5 of 2020), s.2(1) and Schedule item (1); it may still apply to matters that began before then.
78. The burden of proving any matter in issue in proceedings under section 74, or before the Appellate Tribunal which relates to the liability to pay tax or any other amount under this Regulation shall lie on the person alleged to be liable to pay the amount: Provided that nothing contained in this section shall apply to any proceedings for criminal offence or criminal prosecution.