Section 124 : Procedure of the Authority and the Appellate Authority – Advance Ruling
June 10, 2017
Section 126 : Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence – Presumption As To Documents
June 10, 2017

Section 125 : Presumption as to documents in certain cases – Presumption As To Documents


125. Presumption as to documents in certain cases

Where any document-
(i) is produced by any person under the Act or any other law, or
(ii) has been seized from the custody or control of any person under the Act or any other law, or
(iii) has been received from any place outside India in the course of any proceedings under the Act or any other law 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;
(ii) that the signature and every other part of such document which purports to be in the handwriting of any particular person or which the Court may reasonably assume to have been signed by, or to be in the handwriting of, any particular person, is in that person’s handwriting, and in the case of a document executed or attested, that it was executed or attested by the person by whom it purports to have been so executed or attested;

(b) admit the document in evidence notwithstanding that

Leave a Reply

Your email address will not be published. Required fields are marked *

+ 46 = 50

Stay Connected

Never miss out on what’s new in GST,
Accounting, TDS, and Tax compliance.

Subscribe to our newsletter.

Connect with us on WhatsAapp.

Want to know more about HostBooks?

We'll help you out!

+ 1 = 11
Please contact me by: