Section 50

If in any prosecution in respect of any goods seized for non-payment of State sales tax or for any cause of forfeiture or seizure or for the recovery of any penalty or penalties under this Ordinance, any dispute arises whether State sales tax has been paid in respect of such goods, or whether anything is exempt from State sales tax, or whether any forfeiture or seizure of goods is lawful, then and in every such case the burden of proof thereof shall lie on the defendant in such prosecution.