Presumption as to assets, books of account, etc.

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..... his Act, be presumed that-- (i) such books of account or other documents, articles or things including money belong to such person; (ii) the contents of such books of account or other docu­ments are true; and (iii) the signature and every other part of such books of account or other documents which purport to be in the hand­writing of any particular person or which may reasonably be .....

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