(2)[ Where any registered dealer or person liable to get himself registered, for the purpose of this Act, claims that any book, document or account kept or found in his business premises or any place including a godown, warehouse, vehicle or vessel over which he has ultimate control, does not relate to his business, the burden of so proving shall be on such dealer of the person, as the case may be.] [Inserted by Act No. Orissa 10 of 2005, dated 9.9.2005.].
