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Section 78 of Delhi Value Added Tax Act 2004 - Burden of proof

Who has Burden of proof? Section 78 of DVAT Act 2004

Section 78 : Burden of proof - Delhi Value Added Tax Act 2004

 

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.

DELHI VALUE ADDED TAX ACT 2004

Section 61 : Power to stop, search and detain goods vehicles

Section 62 : Custody and release of records

Section 63 : Custody, return and disposal of goods, goods vehicle and security

Section 64 : Detention of goods pending disclosure

Section 65 : Obligation to provide reasonable assistance

Section 66 : Value Added Tax Authorities

Section 67 : Powers and responsibilities of the Commissioner

Section 68 : Delegation of Commissioner's powers

Section 69 : Change of an incumbent of an office

Section 70 : Power of Commissioner to make notifications

 

 

Section 71 : Persons to be public servants

Section 72 : Immunity from civil suit

Section 73 : Appellate Tribunal

Section 74 : Objections

Section 74A : Revision

Section 74B : Rectification of mistakes and Review

 

 

Section 75 : Power of Commissioner and other authorities to take evidence on oath, etc

Section 76 : Appeals to Appellate Tribunal

Section 77 : Extension of period of limitation in certain cases

Section 78 : Burden of proof

Section 79 : Bar on appeal or objection against certain orders

Section 80 : Assessment proceedings, etc. not to be invalid on certain grounds

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