The burden of proving that any turnover of goods is exempt from or that it has no liability or obligation under this Act shall be on the person objecting.

Power to rectify error apparent on the record:

1. (1) An assessing, appellate or revising authority including the Appellate Tribunal may, on an application or otherwise at any time within three years from the date of any order passed by it, rectify any error apparent on the face of the record:
2. (2) Provided no such rectification which has the effect of enhancing the liability to pay tax or penal interest shall be made unless such authority has given notice to the person affected (and have allowed him) a reasonable opportunity of being heard. (3) Where such rectification has the effect of enhancing the liability or penalty, the Assessing Authority shall give the dealer or other person a notice of assessment or penalty and the dealer or other person shall pay the tax in the manner prescribed and when such rectification has the effect of reducing the tax liability or penalty, the Assessing Authority hail issue refund of the excess tax paid. CHAPTER —X OFFENCES AND PENALTIES