Legal Document View

Unlock Advanced Research with PRISMAI

Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions

- Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ...
Upgrade to Premium
[Cites 0, Cited by 0] [Entire Act]

State of Arunachal Pradesh - Section

Section 79 in Arunachal Pradesh Goods Tax Act, 2005

79. Burden of proof.

- The burden of proving any matter in issue in proceedings under section 75, or before the Appellate Tribunal which touches the liability to pay or any amount under this Act shall lie on the person alleged to be liable to pay the amount.Explanation. - The burden of proof in criminal prosecutions is unaffected by this rule.