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Presumption as to records or property in certain cases.

Section 22 - Summons, Searches and Seizures, Etc. - Other Direct Tax Provisions - Section 22 - 22. (1) Where any records or property are or is found in the possession or control of any person in the course of a survey or a search, 1[or where any record or property is produced by any person or has been resumed or seized from the custody or control of any person or has been frozen under this Act or under any other law for the time being in force,] it shall be presumed that- (i) such records or pro .....

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so stamped, executed or attested. (2) Where any records have been received from any place outside India, duly authenticated by such authority or person and in such manner as may be prescribed, in the course of proceedings under this Act, the Special Court, the Appellate Tribunal or the Adjudicating Authority, as the case may be, shall- (a) presume, that the signature and every other part of such record which purports to be in the handwriting of any particular person or which the court may reaso .....

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