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Presumption as to documents in certain cases.

Section 144 - West Bengal SGST - MISCELLANEOUS - West Bengal Goods and Services Tax Act, 2017 - Section 144 - 144. Where any document- (i) is produced by any person under this Act or any other law for the time being in force; or (ii) has been seized .....

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e, and such document is tendered by the prosecution in evidence against him or any other person who is tried jointly with him, the court shall- (a) unless the contrary is proved by such person, presume - (i) the truth of the contents of such document .....

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