Section 78 in Daman and Diu Value Added Tax Regulation, 2005
78. Burden of proof.
- The burden of proving any matter in issue in proceedings under section 74, or before the Appellate Tribunal which relates to the liability to pay tax or any other amount under this Regulation shall lie on the person alleged to be liable to pay the amount:Provided that nothing contained in this section shall apply to any proceedings for criminal offence or criminal prosecution.
