Section 144
Presumption as to documents in certain cases
In force
Section 144. Presumption as to documents in certain cases.
Where any document is produced by any person or has been seized from the custody or control of any person, in either case, under this Act and such document is tendered by the prosecution in evidence against him, the court shall unless the contrary is proved, presume the truth of the contents of such document.
Sources & verification
- • Statutory text: View source
- • CBIC reference: cbic-gst.gov.in/sec-144.html
- Source confidence: Pending verification
Quick facts
- Section
- 144
- Chapter
- XX
- Amendments
- 0
- Notifications
- 0
- Circulars
- 0
- Case laws
- 0
- Linked rules
- 0