Presumption as to documents in certain cases [Section 39 ] - FEMA Ready Reckoner - FEMA

Presumption as to documents in certain cases In terms of clause (i) and (ii) of section 39, there are four presumptions which are available to the Department in respect of the Documents specified which are available to the Department in respect of the documents specified therein: 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 When a document appears to be executed or attested on the face of it, no evidence need be produced by the Department to establish that the document was in fact executed or attested. However, a person who wants to rebut the presumption must lead evidence to establish that the document was not executed or attested. Even if document is not stamped in accordance with the Indian Registration act, the court or adjudicating Authority will admit such document in evidence for the limited purpose of establishing the guilt of person charged. In respect of a document recovered from the control or custody of a person, the court or Adjudicating Authority would also presume the truth of the contents of the documents unless proved otherwise. Applicability of Authentication of Documents Rules - Conditions A review of section 39(ii) shows that authentication of documents in accordance with Foreign Exchange (Authentication of Documents) Rules, 2000 is required only in the case in which all the following three conditions exist The document was received from a place outside India. Such document has been received in the course of investigation of any contravention under this Act alleged to have been committed by any person, Such document is tendered in any proceeding under this Act in evidence against him, or against him and any other person who is proceeded against jointly with him.