THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
MISCELLANEOUS
Section 144:
Presumption as to documents in certain
cases
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 from the custody or control of any person under this Act
or any other law for the time being in force; or
(iii) has been received from any place outside India in the course of any
proceedings under this Act or any other law for the time being in force,
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 it is not duly stamped, if such document
is otherwise admissible in evidence.