Section 136: Burden of proof

136. Burden of proof.— In any appeal 1[by a taxpayer] under this Part, the burden shall be on the taxpayer to prove, on the balance of probabilities — (a) in the case of an assessment order, the extent to which the order does not correctly reflect the taxpayer’s tax liability for the tax year; or (b) in the case of any other decision, that the decision is erroneous. (6) An application under sub-section (1) shall be accompanied by – (a) in relation to an assessment order, a fee of the lesser of two thousand five hundred rupees or ten per cent of the tax assessed; or (b) in any other case – (i) where the applicant is a company, a fee of two thousand rupees; or (ii) where the applicant is not a company, a fee of five hundred rupees. (7) An order by the Commissioner declining to interfere shall not be treated as an order prejudicial to the applicant.” PART IV COLLECTION AND RECOVERY OF TAX

Effective date: 2001-09-13

Related sections