24 .However, the learned Government Advocate has raised a point that, ofcourse on the basis of the counter affidavit filed by the respondent, the burden of proof, as to whether the petitioner has paid excess entry tax, which, in turn, make him entitled to get refund of the same, lies only on the shoulders of the petitioner alone, and in this regard, by filing the books of accounts, only the petitioner has to establish before the respondent-assessing authority that, he has paid the excess entry tax, during the relevant point of time, and that make him entitle to claim the remaining entry tax after set off towards the sales tax, to be refunded, unless this is established by the petitioner, he would not be entitled to get any refund, and merely because of the statement that he has paid entry tax, it does not become automatic to seek for any refund is concerned, no doubt, whether the petitioner has paid excess entry tax or not, during the relevant point of time, has to be proved only by the petitioner, however, in this context, it is to be noted that the entry tax was 12% during the relevant point of time and the sales tax was either 9% or 11% during the relevant point of time, and therefore, against the sale, to be made in this regard by the dealer for which entry tax had already been paid, certainly, there would be a difference of either 3% or atleast 1% and that kind of excess tax paid in the name of entry tax even after setting off is made, would be made available as excess amount in the hands of the Government, therefore, in this regard, after verifying the total entry tax paid by the petitioner, for each of the assessment years referred to above, and the sales tax paid or set off, can be taken into account with the aid of the books of account of the petitioner, which can be submitted by him, the assessing officer can very well arrive at a figure as to what was the excess https://hcservices.ecourts.gov.in/hcservices/
