Certain Presumptions in Affixing Tax Liability

(1) Where any goods relating to business are-- (a) traced to a dealer and are found in a building or place but the dealer has not accounted for such goods in his books of account; or (b) traced to a dealer and are found in a vehicle, whether belonging to the dealer or not, such goods are not accompanied with the documents prescribed under any provision of this Act; or (c) found in the custody of any person who claims to carryon any profession other than business but fails to prove that such goods belong to some other person or dealer, it shall be presumed that such goods have been imported or purchased within the State by such dealer or person with a view to evade payment of tax on sale of such goods or if the goods found are for use in manufacture, the tax on the sale of goods to be manufactured by using such goods. (2) Where at a check-post or any other place inside the State it is found that any taxable goods for the purpose of business, are being imported without a form of declaration prescribed under section 48, unless otherwise proved after furnishing proper and sufficient evidence, it shall be presumed that-- (a) such goods are being imported with a view to evade payment of tax under this Act; and (b) such goods are being imported with a view to evade payment of tax on sales of such goods under this Act: Provided that if goods are meant for use in manufacture of any goods, it shall be presumed that goods are being imported with a view to evade payment of tax on sale of goods to be manufactured