https://www.taxtmi.com/article/detailed?id=2033 Section 28 separates inadvertent non payment, subject to the short limitation, from deliberate default or mala fide acts, which alone justify invoking the extended limitation; the proviso therefore requires proof of intention to default or positive acts of collusion, wilful misstatement or suppression of facts, and the burden of proving such mala fide conduct lies on the revenue. en-us Sat, 16 Feb 2013 07:03:54 +0530 Sat, 16 Feb 2013 07:03:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=2033 Section 28 separates inadvertent non payment, subject to the short limitation, from deliberate default or mala fide acts, which alone justify invoking the extended limitation; the proviso therefore requires proof of intention to default or positive acts of collusion, wilful misstatement or suppression of facts, and the burden of proving such mala fide conduct lies on the revenue. Articles Customs - Import - Export - SEZ Sat, 16 Feb 2013 07:03:54 +0530 https://www.taxtmi.com/article/detailed?id=2033