CHAPTER XXI - MISCELLANEOUS
Section 143 - Job work procedure...
Section 144 - Presumption as to do...Section 145 - Admissibility of mic... Section 146 - Common Portal... Section 147 - Deemed exports... Section 148 - Special procedure fo... Section 149 - Goods and services t... Section 150 - Obligation to furnis... Section 151 - Power to call for in... Section 152 - Bar on disclosure of... Section 153 - Taking assistance fr... Section 154 - Power to take sample... Section 155 - Burden of proof... Section 156 - Persons deemed to be... Section 157 - Protection of action... Section 158 - Disclosure of inform... Section 159 - Publication of infor... Section 160 - Assessment proceedin... Section 161 - Rectification of err... Section 162 - Bar on jurisdiction ... Section 163 - Levy of fee... Section 164 - Power of Government ... Section 165 - Power to make regula... Section 166 - Laying of rules, reg... Section 167 - Delegation of powers... Section 168 - Power to issue instr... Section 168A - Power of Government... Section 169 - Service of notice in... Section 170 - Rounding off of tax,... Section 171 - Anti profiteering me... Section 172 - Removal of difficult... Section 173 - Amendment of Act 32 ... Section 174 - Repeal and saving...
Section 144 - Presumption as to documents in certain cases
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.
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