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2009 (10) TMI 852 - PUNJAB AND HARYANA HIGH COURTWhether, on the facts and circumstances of the case, there is any legal evidence to fix the higher rates of dal and dal gram at ₹ 220 and ₹ 275 per quintal than the rates claimed by the assessee which were based on the certificate issued by the Market Committee, Tohana? Held that:- The court is under obligation to presume a certified copy to be genuine. The use of expression "shall presume" clearly shows that such a document has to be considered as proved until and unless it is disproved. Section 4 of the Evidence Act defines the expression "shall presume" to mean that wherever the expression is used in the Evidence Act, then the court must presume the fact as proved unless and until, it is disproved. Accordingly, it has to be held that certificate issued by the Market Committee, Tohana authenticating rates of gram and gram dal at ₹ 155 to ₹ 160 has to be considered as genuine. By mere conjectural observation, it cannot be concluded that there was any legal evidence on record in support of the conclusion of the Assessing Authority or subsequent authorities that prices at ₹ 220 to ₹ 275 in respect of gram and gram dal were justified. Accordingly, reference is disposed of and question of law referred is answered in favour of the assessee-petitioner.
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