"Burden of Proof"

"Burden of Proof"

1. The burden of proof and the principle of unjust enrichment are crucial in determining the sustainability of tax assessment orders and the refund of taxes paid. Gauhati High Court in Chhaganmal Golchha vs State of Assam (Civil Rule No. 5854/1998; 01-Feb-2007)

2. The burden of proof for adverse possession lies with the defendants, and evidence such as payment of taxes and rents can acknowledge ownership. Orissa High Court in BHAGWAN AGARWALLA vs PURANMAL BHUT (First Appeal 398?Of?1977; 26-Nov-2002)

3. The burden of proving non-liability to penalty under Section 45A is on the dealer, and applying the 'proportionality' or 'Wednesbury' principle in fixing the quantum of penalty is essential. Kerala High Court in Devis K P vs Assistant Commissioner (Assessment) Sales Tax?

(O.P. No. 3308 of 1994; 06-Jun-1997)

4. The burden of proof lies with the Revenue to establish the accuracy of stock submitted, and the Assessing Officer must adopt the figures and turnover finally assessed by the sales tax authorities. Madras High Court in Commissioner of Income Tax, Chennai vs S.K. Usman Ali?

(T.C.A. No. 1526 of 2007; 25-Feb-2015)

Thanks and Regards

Raja Abhishek

NIRC Candidate

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