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NCT Delhi - Section

Section 78 in The Delhi Value Added Tax Act, 2004

78. Burden of proof.

- The burden of proving any matter in issue in proceedings under section 74 of this Act, or before the Appellate Tribunal which relates to the liability to pay tax or any other 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 section.