section 47
Burden of proof.
The Goa Tax on Entry of Goods Act, 2000Tax200059 sections7 chapters
Chapter VII Chapter VII
Statutory text
- (1) For purposes of assessment of tax under this Act, the burden of proving that goods brought or caused to be brought into a local area or taken delivery of by a dealer, is not liable to tax under this Act shall be on such dealer.
- (2) Notwithstanding anything contained in this Act or any other law, where any dealer or person prefers claim under sub-section (3) of section 3 that he is not liable to pay tax under this Act in respect of any goods on which tax is leviable, such dealer or person shall be deemed to be the dealer or person liable to tax under this Act, unless he proves that in respect of such goods tax under this Act has already been paid or has become payable or that tax under 34[the Goa Value Added Tax Act, 2005 (Goa Act 9 of 2005) ]has already been paid or has become payable, as the case may be.
- (3) Where a dealer furnishes, issues or produces bill of sale, voucher, the declaration, certificate or any other document which he knows or has reasons to believe to be false with a view to support or make any claim that he or any other dealer is not liable to be taxed under this Act, the assessing authority shall on detecting such furnishing or issue or production, direct the dealer furnishing, issuing or producing such a bill of sale, voucher, the declaration, the certificate or other documents to pay as penalty,—
- (i) in the case of first detection, three times the tax levied or leviable in respect of such goods; and
- (ii) in the case of second or subsequent detection, five times the tax levied or leviable in respect of such goods: Provided that before issuing any direction for payment of penalty under this sub-section, the assessing authority shall give to the dealer an opportunity of being heard against the levy of such penalty.
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