https://www.taxtmi.com/acts?id=2937 The burden of proof as to liability to pay tax or any other amount lies on the person alleged to be liable in proceedings under the assessment provision and before the Appellate Tribunal, without affecting the burden of proof in criminal prosecutions. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 16 Jul 2012 16:29:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=2937 The burden of proof as to liability to pay tax or any other amount lies on the person alleged to be liable in proceedings under the assessment provision and before the Appellate Tribunal, without affecting the burden of proof in criminal prosecutions. Act-Rules VAT - Delhi Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=2937