9. Burden of proof.—

 (1) For the purpose of assessment of tax under this Act, the burden of proof that goods brought into or caused to be brought into a local area are not liable to tax under this Act, shall be on such importer.

(2) Where an importer issues or produces a false bill or purchase or sale voucher, declaration, certificate or other document with a view to support or make any claim that he is not liable to be taxed under this Act, the assessing authority shall on detecting such issue or production, direct the importer to pay as penalty :—

(i) in the case of first detection, an amount equal to the amount of tax levied or leviable in respect of such goods; and

(ii) in the case of second and subsequent detection, three times the tax levied or leviable in respect of such goods :

Provided that an opportunity of being heard shall be afforded to the importer before issuing any direction for the payment of penalty under this Section.