Section 65(3) in Uttaranchal Value Added Tax Act, 2005
(3)Where any books or accounts or documents are found in any place or building or vehicle, unless the person in charge of such place or building or vehicle, after furnishing proper and sufficient evidence, proves that the same belong to some other person or dealer, such books, accounts or documents shall be deemed to belong to such person, and such person shall be deemed to be a dealer in respect of such transactions relating to business of purchase and sale of goods, as may be found in such books, accounts or documents.
