Section 43(5) in Manipur Value Added Tax Act, 2004
(5)Where a person on whom a notice is served under sub-section (1) proves to the satisfaction of the Commissioner that the money demanded or any part thereof was not due to the dealer, or that he did not hold any money for or on account of the dealer, at the time the notice was served on him, or that the money demanded or any part thereof is not likely to become due to the dealer or be held for or on account of the dealer, then such person shall not be liable to pay into Government Treasury any such money or part thereof.
