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Home Acts & Rules GST Draft-Bills-Reports MODEL GST LAW - GOODS AND SERVICES TAX ACT, 2016 - Draft June 2016 Chapters List Chapter XXI PRESUMPTION AS TO DOCUMENTS This

Section 106 - Presumption as to documents in certain cases - MODEL GST LAW - GOODS AND SERVICES TAX ACT, 2016 - Draft June 2016

MODEL GST LAW - GOODS AND SERVICES TAX ACT, 2016 - Draft June 2016
Chapter XXI
PRESUMPTION AS TO DOCUMENTS
  • Contents

CHAPTER– XXI

PRESUMPTION AS TO DOCUMENTS

106. Presumption as to documents in certain cases

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 the Act or any other law, or

(iii) has been received from any place within or 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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