Section 20
Burden of proof
In any proceedings instituted in any court under this Act the production by the person conducting the prosecution of an original invoice, a duplicate invoice proved to have been found in the possession of the seller, or a copy of the invoice certified by the Price
Controller, the Deputy Price Controller or any Assistant Price
Controller or by the seller to be a true copy, shall, where the person conducting the prosecution so requests, be admitted as prima facie evidence of a sale by the seller and of all the facts stated in the invoice, duplicate invoice or certified copy and, notwithstanding any written law to the contrary, the burden of proving that the sale did not take place or that any facts stated in the original invoice, duplicate invoice or certified copy is not what it is stated to be, shall lie upon the defendant.
(2)
For the purposes of this section “sale” includes any transaction in respect of which the Price Controller is empowered by section 4
to fix a maximum price or a maximum charge.
(3)
In any proceedings instituted in any court under this Act the person conducting the prosecution may, notwithstanding any law to the contrary, call evidence in rebuttal of any evidence given by the defence.