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"speaker_name": "The Temporary Deputy Chairlady",
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"content": "(Hon. (Ms.) Shebesh: Let me now read it to the House the way it has been amended. The New Clause 59D reads: “In any civil proceedings under this Act, the burden of proving that any tax has been paid or that any goods or services are exempt from payment of tax shall lie on the person liable to pay the tax or claiming that the tax has been paid or that the goods or services are exempt from payment of tax.” I will therefore put the Question."
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