Section 144 West Bengal GST Ordinance 2017
[ Section 144 West Bengal GST Ordinance 2017 explains Presumption as to documents in certain cases and is covered in Chapter XXI : Miscellaneous ]
Presumption as to documents in certain cases
144. Where any document—
| (i) | is produced by any person under this Ordinance 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 Ordinance 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 Ordinance 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. |
Read Complete West Bengal GST Act 2017
West Bengal GST Ordinance 2017
West Bengal GST Rate Notifications
Related Topic on GST
| Topic | Click Link |
| GST Acts | Central GST Act and States GST Acts |
| GST Rules | GST Rules |
| GST Rates | GST Rates |
| GST Notifications | GST Act Notifications |
| GST Circulars | Central Tax Circulars / Orders |
| GST Press Release | GST Press Release |
| GST Books | Best Books on GST in India |
| GST Commentary | Topic wise Commentary on GST Act of India |
| GST You Tube Channel | TaxHeal You Tube Channel |
| GST Online Course | Join GST online Course |
| GST History | GST History and Background Material |