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Proof of entries in records or documents.

Section 57 - Acts - OFFENCES AND PROSECUTIONS - Other Direct Tax / Income Tax - Section 57 - 57. (1) The entries in the records, or other documents, in the custody of a tax authority shall be admitted in evidence in any proceeding for the prosecution .....

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e entries certified by that authority under its signature, as true copy of the original entries contained in the records or other documents in its custody. Clause 57.-relates to This clause seeks to provide that the entries in the records, or other d .....

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