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Some provisions from the Indian Evidence Act which may be relevant in proceedings under tax laws

Other Topics - By: - CADEV KUMAR KOTHARI - Dated:- 8-3-2016 - In the following table. In left column some provisions from the Indian Evidence act are reproduced with highlights added for easy understanding, analysis and catch words for memory. In the right column author has given his observations and comments, so far they may be useful in tax matters. Provision from the Indian Evidence Act Remarks and observations of author Statements made under special circumstances 34. Entries in books of acc .....

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ired. Entries in books of account which cast certain statutory, contractual and other obligations are evidence for such obligations or liabilities. Illustration A sues B for ₹ 1,000, and shows entries in his account books showing B to be indebted to him to this amount. The entries are relevant but are not sufficient, without other evidence, to prove the debt. A has to show evidence about receivable from B. However, if his book shows ₹ 1000/- payable to C, then entry in books of A wil .....

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vant fact. Evidences like certificate of incorporation of company are statutory and primary evidences based on statutory records. Similarly records taken on record by Registrar of Companies like return of allotment of shares and securities, register of charges, annual returns etc. are statutory evidences. By these evidences, company states a fact and the same is taken on public records. Therefore, such records are also relevant statutory evidences about facts stated therein. Character when relev .....

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he character of person will not be relevant. Thus, evidence as per records will be important and one cannot take advantage of character of concerned person. 59. Proof of facts by oral evidence - All facts, except the contents of documents, may be proved by oral evidence. Contents of a document is evidence to prove a fact. When there is no document, then only oral evidence can be used to prove a fact. Thus, contents of documents cannot be disproved by any oral statement or evidence. 60. Oral evid .....

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ner; If it refers to an opinions or to the grounds in which that opinion is held, it must be the evidence of the person who holds that opinion on those grounds - Provided that the opinion of experts expressed in any treatise commonly offered for sale, and the grounds on which such opinions are held, may be proved by the production of such treatise if the author is dead or cannot be found or has become incapable of giving evidence or cannot be called as a witness without an amount of delay or exp .....

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nce can be based on documentary evidence in form of opinion or treatise of opinion etc. and oral evidence of expert may be waived if Court feels that it will be unreasonably costly and time consuming. As per author if opinion is in written document, then such document can be documentary evidence. If oral evidence refers to the existence or condition of any material thing other than a document, the Court may, if it thinks fit, require the production of such material thing for its inspection. From .....

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of shares and evidence of payment are secondary evidences, and will be useful, if the share certificate is disputed. In case of company, the register of allotment, register of shareholder, return of allotment etc. are primary evidence of shares allotted. For the public, the return of allotment is primary and statutory evidence because this is a public document available with company and the Registrar of Companies both for public information, inspection and obtaining copy. Entry in Register of me .....

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inst the parties executing it. Explanation 2. - Where a number of documents are all made by one uniform process, as in the case of printing, lithography or photography, each is primary evidence of the contents of the rest; but, where they are all copies of a common original, they are not primary evidence of the contents of the original. Illustration A person is shown to have been in possession of a number of placards, all printed at one time from one original. Any one of the placards is primary .....

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ven under the provisions hereinafter contained; 2. Copies made from the original by mechanical processes which in themselves insure the accuracy of the copy and copies compared with such copies; 3. Copies made from or compared with the original; 4. Counterparts of documents as against the parties who did not execute them; 5. Oral accounts of the contents of a document given by some person who has himself seen it. Illustrations (a) A photograph of an original is secondary evidence of its contents .....

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from which it was transcribed was compared with the original. (d) Neither an oral account of a copy compared with the original, nor an oral account of a photo graph or machine copy of the original, is secondary evidence of the original. The provision relates to secondary evidence by way of copy of original documents a photograph or copy made from original document, by a reliable process which ensure accuracy and a copy made from such copy by similar method is considered as secondary evidence. A .....

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of documents by primary evidence - Documents must be proved by primary evidence except in the cases hereinafter mentioned. Documents must be proved by primary evidence, subject to exceptions provided. Entry in books of account are primary evidence, against the person whose books are concerned, so far liability is concerned, other primary documents provided to other party (creditor) are primary evidences in his hands. Therefore in case of shares issued, register of members, share certificates iss .....

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