GST India Forum – Goods and Services Tax | Place for Experts › Forums › Bare Law › Section 125- Presumption as to documents in certain cases
- Madrecha and CoParticipantDecember 17, 2016 at 4:59 PMPost count: 202Topics: 202
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Where any document
(i) is produced by any person under the Act or any other law, or
(ii) has been seized from the custody or control of any person under th e Act or
any other law, or
(iii) has been received from any place outside India in the course of any
proceedings under the Act or any other law and such document is tendered by the prosecution in evidence against him or any other person who is tried jointly with him, the court shall
(a) unless the contrary is proved by such person, presume —
(i) the truth of the contents of such document;
(ii) that the signature and every other part of such document which purports to be in the handwriting of any particular person or which the Court may reasonably assume to have been signed by, or to be in the handwriting of, any particular person, is in that person’s handwriting, and in the case of a document executed or attested, that it was executed or attested by the person by whom it purports to have been so executed or attested;
(b) admit the document in evidence notwithstanding that it is not duly stamped, if such document is otherwise admissible in evidence.
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