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Start Free TrialKarnataka Tax on Luxuries Act, 1979 Section 18
Title: Burden of Proof
State: Karnataka
Year: 1979
1[(1) For the purpose of assessment of tax on luxuries under this Act, the burden of proving that any turnover of stock of luxuries is not liable to tax under this Act shall lie on thestockist. (2) Notwithstanding anything contained in this Act or in any other law, if in respect of any turnover of stock of luxuries claimed to be not liable to tax under this Act, the burden of proof under sub-section (1) is not discharged, the stockist failing to discharge the burden of proof shall be deemed to be the stockist liable to tax under this Act in respect of such turnover of stock of luxuries.] ______________________________________ 1. Substituted by Act 7 of 1997w.e.f. 1.4.1997
View Complete Act List Judgments citing this sectionKarnataka Tax on Entry of Goods Act, 1979 Section 28A
Title: Burden of Proof
State: Karnataka
Year: 1979
.....be on the such dealer.3 [(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 isleviable, 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 the Karnataka Tax on Luxuries Act, 1979 (Karnataka Act 22 of 1979) has already been paid or has become payable, as the case may be.] 4 [(3)] Where a dealer furnishes, issues or produces bill of sale, voucher, the declaration, certificate or any other document which he knows or has reason 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 dealerfurmishing, 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.....
View Complete Act List Judgments citing this sectionKarnataka Sales Tax Act, 1957 Section 6A
Title: Burden of Proof
State: Karnataka
Year: 1957
Section 6A - Burden of proof 1 [6A. Burden ofproof (1) For purposes of assessment of tax under this Act, the burden of proving that any transaction or any turnover of a dealer is not liable to tax shall lie on such dealer. (2) Notwithstanding anything contained in this Act or in any other law, a dealer in any of the goods liable to tax in respect of the first sale or first purchase in the State shall be deemed to be the first seller or first purchaser, as the case may be, of such goods and shall be liable to pay tax accordingly on his turnover of sales or purchases, relating to such goods, unless he proves that the sale or purchase, as the case may be, of such goods had already been subjected to tax under this Act.] 2 [Provided that where goods liable to tax are iron and steel mentioned in serial number 2 of the Fourth Schedule, oil seeds mentioned in serial number 5 of the Fourth Schedule, bauxite,chromite, iron, manganese and other ores mentioned in serial number 1 of Third Schedule or hydrogenated oils and cooking medium mentioned in serial number 1 of Part 'E' of Second Schedule, 3 [or any other goods liable to tax as may be notified.....
View Complete Act List Judgments citing this sectionAgriculture Credit Operation and Miscellaneous Provision Act, 1974 Section 19B
Title: Burden of Proof
State: Karnataka
Year: 1974
1[19B. Burden of proof Where validity of a mortgage or charge created under this Act is questioned in a court of law, notwithstanding anything contained in any law for the time being in force, the burden of proving that it was not created for agricultural or valid purposes shall be on the party alleging it.] _______________________ 1. Sections 19A and 19B inserted by Act 26 of 1984 w.e.f. 28.4.1984.
View Complete Act List Judgments citing this sectionKarnataka Open Places (Prevention of Disfigurement) Act, 1981 Section 4
Title: Burden of Proof in Certain Cases
State: Karnataka
Year: 1981
Where a person is prosecuted for committing an offence under section 3, the burden of proving that he has the written permission referred to in that section shall be on him.
View Complete Act List Judgments citing this sectionKarnataka Value Added Tax Act, 2003 Section 70
Title: Burden of Proof
State: Karnataka
Year: 2003
(1)For the purposes of payment or assessment of tax or any claim to input tax underthis Act, the burden of proving that any transaction of a dealer is not liableto tax, or any claim to deduction of input tax is correct, shall lie on suchdealer. (2)Where a dealer knowingly issues or produces a false tax invoice, credit or debitnote, declaration, certificate or other document with a view to support or makeany claim that a transaction of sale or purchase effected by him or any otherdealer, is not liable to be taxed, or liable to tax at a lower rate, or that adeduction of input tax is available, the prescribed authority shall, ondetecting such issue or production, direct the dealer issuing or producing suchdocument to pay as penalty: (a)in the case of first such detection, three times the tax due in respect of suchtransaction or claim; and (b)in the case of second or subsequent detection, five times the tax due in respectof such transaction or claim. (3)Before issuing any direction for the payment of the penalty under this Section,the prescribed authority shall give to the dealer the opportunity of showingcause in writing against the imposition of such penalty.
View Complete Act List Judgments citing this sectionTax on Lotteries Act, 2004 Section 21
Title: Burden of Proof
State: Karnataka
Year: 2004
(1) For the purposes of payment or assessment of tax, the burden of proving that any claim to payment of tax on the draw relating to any lottery tickets is correct, shall lie on the promoter or other person selling lottery tickets as a distributor or selling agent or any other capacity. (2) Where a promoter or other person knowingly issues or produces a false declaration, certificate or other document with a view to support or make any claim that tax has been paid on the draw relating to the lottery tickets sold or held by him, the Assistant Commissioner shall, on detecting such issue or production, direct the promoter or person issuing or producing such document to pay as penalty, three times the tax due in respect of such claim. (3) Before issuing any direction for the payment of the penalty under this Section, the Assistant Commissioner shall give to the promoter the opportunity of showing cause in writing against the imposition of such penalty.
View Complete Act List Judgments citing this sectionSpecial Tax on Entry of Certain Goods Act, 2004 Section 7
Title: Burden of Proof
State: Karnataka
Year: 2004
(1) For the purpose of assessment of tax under this Act, the burden of proving that the notified goods brought into or caused to be brought into a local area, is not liable to tax under this Act, shall be on such importer. (2) Where an importer furnishes, issues or produces bill of sale, voucher, declaration, certificate or any other document which he knows or has reason to believe to be false with a view to support or make any claim that he or any other importer is not liable to be taxed under this Act, the assessing authority shall on detecting such furnishing or issue or production, direct the importer furnishing, issuing or producing such a bill of sale, voucher, declaration, 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 importer an opportunity of being heard against the levy of such penalty.
View Complete Act List Judgments citing this sectionValue Added Tax Act, 2003 Section 70
Title: Burden of Proof
State: Karnataka
Year: 2003
.....any claim that a transaction of sale or purchase effected by him or any other dealer, is not liable to be taxed, or liable to tax at a lower rate, or that a deduction of input tax is available, the prescribed authority shall, on detecting such issue or production, direct the dealer issuing or producing such document to pay as penalty: (a) in the case of first such detection, three times the tax due in respect of such transaction or claim; and (b) in the case of second or subsequent detection, five times the tax due in respect of such transaction or claim. (3) Before issuing any direction for the payment of the penalty under this Section, the prescribed authority shall give to the dealer the opportunity of showing cause in writing against the imposition of such penalty.
View Complete Act List Judgments citing this sectionDebt Relief Act, 1976 Section 7
Title: Burden of Proof
State: Karnataka
Year: 1976
Notwithstanding anything in any law, in any suit or proceeding, the burden of proving that the debtor is not entitled to protection of this Act shall lie on the creditor.
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